Chapter 5 Penalties

Scotland

1. 39Failure to make return
2. 40Failure to pay tax
3. 41Inaccuracies in taxpayer documents
4. 42Failure to register for tax etc.
5. 43Failure to notify production of exempt aggregate
6. 44Failure to keep records of production of exempt aggregate
7. 45Failure to request approval of tax representative appointment
8. 46Failure to notify cessation of eligibility for group treatment or of having place of business in UK
9. 47Failure to notify change to group treatment application or notification
10. 48Failure to provide security
11. 49General provisions for penalties relating to Scottish aggregates tax