Commentary on Provisions Part 1 – Scottish Aggregates Tax Chapter 5 – Penalties Section 39: Failure to make return
110.This section amends section 159 of the 2014 Act, applying the penalty there for the failure to make a tax return by the statutory deadline to Scottish aggregates tax. The applicable deadlines are set in regulations under section 22 of the Act. Sections 164 to 167 of the 2014 Act, as amended by this section of the Act, create a sliding scale for the amount of penalty for failure to submit a return for Scottish aggregates tax.