{
  "url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-41",
  "json_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-41.json",
  "legislation": "asp/2024/14",
  "legislation_title": "Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024",
  "path": "section/41",
  "kind": "section",
  "number": "41",
  "heading": "Inaccuracies in taxpayer documents",
  "text": "(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.\n(2) In section 182 (penalty for inaccuracy in taxpayer document)—\n(a) in subsection (6), at the end of the table insert—\n“\n3.\nScottish aggregates tax\n(a) Return under regulations made under section 23 of the AT(S) Act 2024.\n(b) Amended return under section 83 of this Act.\n(c) Claim for repayment under section 106, 107 or 108 of this Act.\n”,\n(b) in subsection (7), for “item 1 or 2” substitute “any item”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 41 not in force at Royal Assent, see s. 64(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 41 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2024/14/section/41",
    "retrieved_at": "2026-10-29T20:12:04.335327+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}