Section 46 Failure to notify cessation of eligibility for group treatment or of having place of business in UKI1I2

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

After section 216C (as inserted by section 45(2)) insert—

“Failure to notify cessation of eligibility for group treatment or of having place of business in UK: Scottish aggregates tax

216D

(1)

This section applies to a person who—

(a)

fails to notify Revenue Scotland, under section 30(1) of the AT(S) Act 2024, that the person has ceased to be eligible to be treated as a member of a group for the purposes of Part 1 of that Act, or

(b)

fails to notify Revenue Scotland, under section 30(2) of the AT(S) Act 2024, that the person has ceased to have an established place of business in the United Kingdom.

(2)

The person is liable to a penalty of £500.”.