PART 8 S Penalties

[F1 Chapter 5A S Penalties relating solely to Scottish aggregates tax

Textual Amendments

F1 Pt. 8 Ch. 5A inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 43(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

[F2 216H Assessment of penalties under Chapter 5A S

(1) If a person becomes liable to a penalty under this Chapter, Revenue Scotland must—

(a) assess the penalty, and

(b) notify the person.

(2) A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued.

(3) An assessment of a penalty under this Chapter—

(a) is to be treated for enforcement purposes as an assessment to tax, and

(b) may be combined with an assessment to tax.

(4) An assessment of a penalty under this Chapter must be made within the period of 12 months beginning with whichever is the later of—

(a) the date on which the person became liable to the penalty, or

(b) the date on which Revenue Scotland first became aware of the person’s liability to the penalty.]]

Textual Amendments

F2 Ss. 216G-216I inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 49(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)