Commentary on Provisions Part 1 – Scottish Aggregates Tax Chapter 5 – Penalties Section 46: Failure to notify cessation of eligibility for group treatment or of having place of business in UK
117.This section inserts a new section 216D into the 2014 Act, creating a penalty in relation to Scottish aggregates tax where a person who fails to notify Revenue Scotland, that the person has ceased to be eligible to be treated as part of a group of corporate bodies, as is required under section 30(1) of the Act. This would be a flat rate penalty of £500.