Section 216B Failure to keep records of production of exempt aggregate: Scottish aggregates taxF1F2
(1)
This section applies to a person who fails to keep or preserve records or documents as required under regulations made under section 18(5) of the AT(S) Act 2024.
(2)
The person is liable to a penalty of £1,000.
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)
- F2
S. 216B inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 44(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)