OpenLegislation

Chapter 5A Penalties relating solely to Scottish aggregates taxF1

  1. 216APenalty for failure to notify Revenue Scotland of production of exempt aggregate: Scottish aggregates tax
  2. 216BFailure to keep records of production of exempt aggregate: Scottish aggregates tax
  3. 216CFailure to request approval of tax representative appointment: Scottish aggregates tax
  4. 216DFailure to notify cessation of eligibility for group treatment or of having place of business in UK: Scottish aggregates tax
  5. 216EFailure to notify change to group treatment application or notification: Scottish aggregates tax
  6. 216FPenalty for failure to provide security: Scottish aggregates tax
  7. 216GReasonable excuse for failures under Chapter 5A
  8. 216HAssessment of penalties under Chapter 5A
  9. 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)