Commentary on Provisions
Part 1 – Scottish Aggregates Tax
Chapter 5 – Penalties
Section 44: Failure to keep records of production of exempt aggregate
115.This section inserts a new section 216B into the 2014 Act, creating a penalty for a failure to keep or preserve records or documents as required under regulations made under section 18(5) of this Act. This would be a flat rate penalty of £1,000.
- Blaenorol
- Nodiadau Esboniadol Tabl o’r Cynnwys
- Nesaf