Chapter 5A Penalties relating solely to Scottish aggregates taxF1
- 216APenalty for failure to notify Revenue Scotland of production of exempt aggregate: Scottish aggregates tax
- 216BFailure to keep records of production of exempt aggregate: Scottish aggregates tax
- 216CFailure to request approval of tax representative appointment: Scottish aggregates tax
- 216DFailure to notify cessation of eligibility for group treatment or of having place of business in UK: Scottish aggregates tax
- 216EFailure to notify change to group treatment application or notification: Scottish aggregates tax
- 216FPenalty for failure to provide security: Scottish aggregates tax
- 216GReasonable excuse for failures under Chapter 5A
- 216HAssessment of penalties under Chapter 5A
- 216IPower to change penalty provisions in Chapter 5A
Annotations
Textual amendments
- F1
Pt. 8 Ch. 5A inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 43(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)