Section 45 Failure to request approval of tax representative appointmentI1I2

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

After section 216B (as inserted by section 44(2)) insert—

“Failure to request approval of tax representative appointment: Scottish aggregates tax

216C

(1)

This section applies to a person who—

(a)

becomes subject, in accordance with regulations under section 26(1) of the AT(S) Act 2024, to an obligation to request Revenue Scotland’s approval for the appointment of the person’s tax representative, but

(b)

fails (with or without making the appointment) to make the request as required by the regulations.

(2)

The person is liable to a penalty of £10,000.”.