Section 44 Failure to keep records of production of exempt aggregateI1I2

The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

After section 216A (as inserted by section 43(2)) insert—

“Failure to keep records of production of exempt aggregate: Scottish aggregates tax

216B

(1)

This section applies to a person who fails to keep or preserve records or documents as required under regulations made under section 18(5) of the AT(S) Act 2024.

(2)

The person is liable to a penalty of £1,000.”.