Commentary on Provisions Part 1 – Scottish Aggregates Tax Chapter 5 – Penalties Section 43: Failure to notify production of exempt aggregate
114.This section inserts a new Chapter 5A into Part 8 of the 2014 Act, creating a new penalty (section 216A) for a failure to notify Revenue Scotland of the production of exempt aggregate under section 20 of the Act. This would be a flat rate penalty of £1,000.