Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14)

Prospective

Part 1 S Scottish aggregates tax

Chapter 5 S Penalties

43 Failure to notify production of exempt aggregate S

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

(2) After section 216 insert—

“Chapter 5A S Penalties relating solely to Scottish aggregates tax

216A Penalty for failure to notify Revenue Scotland of production of exempt aggregate: Scottish aggregates tax

(1) This section applies to a person who fails to notify Revenue Scotland, under regulations made under section 20 of the AT(S) Act 2024, of the person’s production of exempt aggregate.

(2) The person is liable to a penalty of £1,000.

(3) Section 211 applies to a penalty under this section as it applies to a penalty under section 209.”.

Commencement Information

I1 S. 43 not in force at Royal Assent, see s. 64(2)