# Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 48: Failure to provide security

Extent: S

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2) After section 216E (as inserted by section 47(2)) insert—
“Penalty for failure to provide security: Scottish aggregates tax
216F (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.
(2) The person is liable to a penalty of £20,000.”.

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Source: https://www.legislation.gov.uk/asp/2024/14/section/48 (the official version)
Page: https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.