Commentary on Provisions Part 1 – Scottish Aggregates Tax Chapter 5 – Penalties Section 40: Failure to pay tax
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.