# Revenue Scotland and Tax Powers Act 2014, Section 216F: Penalty for failure to provide security: Scottish aggregates tax


(1) This section applies to a person who fails to comply with a requirement by Revenue Scotland under section 36 or 37 of the AT(S) Act 2024 to provide security for the payment of Scottish aggregates tax.
(2) The person is liable to a penalty of £20,000.

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