{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-216E",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-216E.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/216E",
  "kind": "section",
  "number": "216E",
  "heading": "Failure to notify change to group treatment application or notification: Scottish aggregates tax",
  "text": "(1) This section applies to a person who fails to comply with section 31 of the AT(S) Act 2024.\n(2) The person is liable to a penalty of £250.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/216E",
    "retrieved_at": "2026-10-29T20:14:01.828273+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}