Section 9 Amendments of the 2024 Act and reasonable excuse for failure to make return, pay levy or keep recordsI1

Scotland

(1)

Subsection (2) applies if—

(a)

a liable person fails to comply with section 26, 28 or 29 of the 2024 Act in respect of a relevant chargeable transaction, and

(b)

the relevant local authority considers that the failure may be attributable to a relevant modification.

(2)

The liable person is to be treated as satisfying the relevant local authority that there is a reasonable excuse for the failure for the purposes of—

(a)

section 51(1) of the 2024 Act where the failure is a failure to comply with section 26 of that Act,

(b)

section 55(1) of the 2024 Act where the failure is a failure to comply with section 28 of that Act,

(c)

section 53(1) of the 2024 Act where the failure is a failure to comply with section 29 of that Act.

(3)

In this section—

“chargeable transaction” is to be construed in accordance with section 3(2) of the 2024 Act,
“liable person” is to be construed in accordance with section 8 of the 2024 Act,
“relevant chargeable transaction”, in relation to a liable person, means a chargeable transaction that is entered into by that person before the day on which the provisions mentioned in section 16 (2) of this Act come into force,
“relevant local authority” has the meaning given in section 24(2) of the 2024 Act,
“relevant modification” means a modification of the 2024 Act made by section 4 or 5, or Part 3 of the schedule, of this Act.

Annotations