Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 Explanatory Notes

Section 44: Failure to keep records of production of exempt aggregate

115.This section inserts a new section 216B into the 2014 Act, creating a penalty for a failure to keep or preserve records or documents as required under regulations made under section 18(5) of this Act. This would be a flat rate penalty of £1,000.

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