# Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 43: Failure to notify production of exempt aggregate

Extent: S

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2) After section 216 insert—
“Chapter 5A
Penalties relating solely to Scottish aggregates tax
Penalty for failure to notify Revenue Scotland of production of exempt aggregate: Scottish aggregates tax
216A (1) This section applies to a person who fails to notify Revenue Scotland, under regulations made under section 20 of the AT(S) Act 2024, of the person’s production of exempt aggregate.
(2) The person is liable to a penalty of £1,000.
(3) Section 211 applies to a penalty under this section as it applies to a penalty under section 209.”.

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Source: https://www.legislation.gov.uk/asp/2024/14/section/43 (the official version)
Page: https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.