Prospective
44Failure to keep records of production of exempt aggregateS
This section has no associated Explanatory Notes
(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)After section 216A (as inserted by section 43(2)) insert—
“216BFailure 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.”.
Commencement Information
I1S. 44 not in force at Royal Assent, see s. 64(2)