Commentary on Provisions Part 1 – Scottish Aggregates Tax Chapter 5 – Penalties Section 47: Failure to notify change to group treatment application or notification
118.This section inserts a new section 216E into the 2014 Act, creating a penalty in relation to Scottish aggregates tax where a person fails to comply with section 31 of this Act, requiring notification to Revenue Scotland of any changes to group treatment applications or notifications. This would be a flat rate penalty of £250.