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

Part 1 Scottish aggregates tax

Chapter 5 Penalties

44 Failure to keep records of production of exempt aggregate

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

(2) After section 216A (as inserted by section 43(2)) insert—

“216B Failure to keep records of production of exempt aggregate: Scottish aggregates tax

(1) This section applies to a person who fails to keep or preserve records or documents as required under regulations made under section 18(5) of the AT(S) Act 2024.

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