Section 216A Penalty for failure to notify Revenue Scotland of production of exempt aggregate: Scottish aggregates taxF1
(1)
This section applies to a person who fails to notify Revenue Scotland, under regulations made under section 20 of the AT(S) Act 2024, of the person’s production of exempt aggregate.
(2)
The person is liable to a penalty of £1,000.
(3)
Section 211 applies to a penalty under this section as it applies to a penalty under section 209.
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)