Please note:
All reference to 'Parts' and 'sections' are from the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024. For other versions of these Explanatory Notes, see More Resources.
Part 1 – Scottish Aggregates Tax
Section 43: Failure to notify production of exempt aggregate
Section 44: Failure to keep records of production of exempt aggregate
Section 45: Failure to request approval of tax representative appointment
Section 47: Failure to notify change to group treatment application or notification
Section 49: General provisions for penalties relating to Scottish aggregates tax
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