# Revenue Scotland and Tax Powers Act 2014, Section 216B: Failure to keep records of production of exempt aggregate: Scottish aggregates tax


(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.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/216B (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-216B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.