http://www.legislation.gov.uk/asp/2014/16/section/216HRevenue Scotland and Tax Powers Act 2014An Act of the Scottish Parliament to establish Revenue Scotland; to establish Scottish tax tribunals; to put in place a general anti-avoidance rule; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2026-05-08Expert Participation2026-04-01
Revenue Scotland and Tax Powers Act 2014s. 141(3A)(3B)Air Departure Tax (Scotland) Act 2017Sch. 2 para. 2(2)s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 215A-215G and cross-headingsAir Departure Tax (Scotland) Act 2017Sch. 2 para. 21s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 223(1)(d)(e)Air Departure Tax (Scotland) Act 2017Sch. 2 para. 24s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 233(1)(j)Air Departure Tax (Scotland) Act 2017Sch. 2 para. 25(2)s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 233(3A)Air Departure Tax (Scotland) Act 2017Sch. 2 para. 25(3)s. 46s. 48(2)
PART 8PenaltiesChapter 5A<Addition ChangeId="key-ef6f894bcf6aec3951e11854343a3c2d-1778157872740" CommentaryRef="key-ef6f894bcf6aec3951e11854343a3c2d">Penalties relating solely to Scottish aggregates tax</Addition><Addition ChangeId="key-ef6f894bcf6aec3951e11854343a3c2d-1778157872740" CommentaryRef="key-ef6f894bcf6aec3951e11854343a3c2d"><Addition ChangeId="key-37ce9df83a4e81188ec36b72947cee54-1778158398322" CommentaryRef="key-37ce9df83a4e81188ec36b72947cee54">Assessment of penalties under Chapter 5A</Addition></Addition>216H1If a person becomes liable to a penalty under this Chapter, Revenue Scotland must—aassess the penalty, andbnotify the person.2A 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.3An assessment of a penalty under this Chapter—ais to be treated for enforcement purposes as an assessment to tax, andbmay be combined with an assessment to tax.4An assessment of a penalty under this Chapter must be made within the period of 12 months beginning with whichever is the later of—athe date on which the person became liable to the penalty, orbthe date on which Revenue Scotland first became aware of the person’s liability to the penalty.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)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)