119.This section inserts a new section 216F into the 2014 Act, creating a new penalty for a failure to provide security for payment of Scottish aggregates tax when required to do so by Revenue Scotland under section 36 or 37 of the Act. This would be a flat rate penalty of £20,000.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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