Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Prospective

42 Failure to register for tax etc. S

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2) In section 209(1) (penalties for failure to register for tax etc.), for paragraph (a) substitute—

“(a) P fails to comply with a requirement imposed by or under any of the following provisions (“a relevant requirement”)—

(i) section 22 or 23 of the LT(S) Act 2014 (registration and information required to keep register up to date),

(ii) section 18 of the AT(S) Act 2024 (duty to register for tax),

(iv) section 22 of the AT(S) Act 2024 (registration: further provision),”.

(3) In section 210(4) (amount of penalty for failure to register for tax etc.), after “landfill tax” insert “or Scottish aggregates tax”.

Commencement Information

I1 S. 42 not in force at Royal Assent, see s. 64(2)