Section 216E Failure to notify change to group treatment application or notification: Scottish aggregates taxF1F2
(1)
This section applies to a person who fails to comply with section 31 of the AT(S) Act 2024.
(2)
The person is liable to a penalty of £250.
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. 216E inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 47(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)