Section 47 Failure to notify change to group treatment application or notificationI1I2
Scotland
(1)
The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)
After section 216D (as inserted by section 46(2)) insert—
“Failure to notify change to group treatment application or notification: Scottish aggregates tax
216E(1)This section applies to a person who fails to comply with section 31 of the AT(S) Act 2024.
(2)The person is liable to a penalty of £250.”.
Annotations
Commencement
- I1
S. 47 not in force at Royal Assent, see s. 64(2)
- I2
S. 47 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)