Commentary on Provisions Part 1 – Scottish Aggregates Tax Chapter 5 – Penalties Section 45: Failure to request approval of tax representative appointment
116.This section inserts a new section 216C into the 2014 Act, creating a penalty in relation to Scottish aggregates tax where a person has failed to seek Revenue Scotland’s approval to appoint a tax representative where required to do so in regulations made under section 26(1) of the Act. This would be a flat rate penalty of £10,000. A defence of reasonable excuse is available, however, as set out in inserted section 216C(3).