111.This section amends section 168 of the 2014 Act, applying the penalties there for failure to pay tax to Scottish aggregates tax. Subsection (2) of section 168 provides that if a person’s failure to pay tax falls under multiple heads of this provision then the person is liable to a penalty for each separate failure. Sections 170 to 173 of the 2014 Act, as amended by this section of the Act, create a sliding scale for the amount of penalty for failure to pay Scottish aggregates tax.
Commentary on Provisions Part 1 – Scottish Aggregates Tax Chapter 5 – Penalties Section 40: Failure to pay tax