Commentary on Provisions Part 1 – Scottish Aggregates Tax Chapter 5 – Penalties Section 41: Inaccuracies in taxpayer documents
112.This section amends section 182 of the 2014 Act, applying the penalties there for inaccuracies in taxpayer documents to Scottish aggregates tax: this includes a situation where a taxpayer has amended their tax return under section 83, and claims for repayment under sections 106 to 108. Under section 183 of the 2014 Act, the penalty would be 100% of the potential lost revenue for a deliberate inaccuracy, and 30% of the potential lost revenue for a careless inaccuracy.