{
  "url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-48",
  "json_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-48.json",
  "legislation": "asp/2024/14",
  "legislation_title": "Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024",
  "path": "section/48",
  "kind": "section",
  "number": "48",
  "heading": "Failure to provide security",
  "text": "(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.\n(2) After section 216E (as inserted by section 47(2)) insert—\n“Penalty for failure to provide security: Scottish aggregates tax\n216F (1) This section applies to a person who fails to comply with a requirement by Revenue Scotland under section 36 or 37 of the AT(S) Act 2024 to provide security for the payment of Scottish aggregates tax.\n(2) The person is liable to a penalty of £20,000.”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 48 not in force at Royal Assent, see s. 64(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 48 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2024/14/section/48",
    "retrieved_at": "2026-10-29T20:12:04.335327+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}