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

Part 1 Scottish aggregates tax

Chapter 5 Penalties

47 Failure to notify change to group treatment application or notification

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

(2) After section 216D (as inserted by section 46(2)) insert—

“216E Failure to notify change to group treatment application or notification: Scottish aggregates tax

(1) This section applies to a person who fails to comply with section 31 of the AT(S) Act 2024.

(2) The person is liable to a penalty of £250.”.