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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Section 47: Failure to notify change to group treatment application or notification

118.This section inserts a new section 216E into the 2014 Act, creating a penalty in relation to Scottish aggregates tax where a person fails to comply with section 31 of this Act, requiring notification to Revenue Scotland of any changes to group treatment applications or notifications. This would be a flat rate penalty of £250.

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