117.This section inserts a new section 216D into the 2014 Act, creating a penalty in relation to Scottish aggregates tax where a person who fails to notify Revenue Scotland, that the person has ceased to be eligible to be treated as part of a group of corporate bodies, as is required under section 30(1) of the Act. This would be a flat rate penalty of £500.
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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