Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Prospective

40 Failure to pay tax S

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2) In section 168 (penalty for failure to pay tax)—

(a) in subsection (1), at the end of the table insert—

“3.

Scottish aggregates tax

(a) Amount payable under regulations made under section 23 of the AT(S) Act 2024. (b) Additional amount payable as a result of an adjustment under section 66 of this Act. (c) Additional amount payable as a result of an amendment under section 83 of this Act. (d) Additional amount payable as a result of an amendment under section 87 of this Act. (e) Additional amount payable as a result of an amendment under section 93 of this Act. (f) Amount assessed under section 95 of this Act in the absence of a return. (g) Amount payable as a result of an assessment under section 98 of this Act.

(a), (b), (c), (e) and (g) The date by which the amount must be paid. (d) and (f) The date falling 30 days after the date by which the amount must be paid.”,

(b) in subsection (5), after “item 2” insert “or 3”.

(3) In the italic heading before section 170, after “Scottish landfill tax” insert “and Scottish aggregates tax”.

(4) In section 170 (Scottish landfill tax: first penalty for failure to pay tax), in subsection (1), after “item 2” insert “or 3”.

(5) The section title of section 170 becomes “Scottish landfill tax and Scottish aggregates tax: first penalty for failure to pay tax”.

(6) The section title of section 171 becomes “Scottish landfill tax and Scottish aggregates tax: penalties for multiple failures to pay tax”.

(7) The section title of section 172 becomes “Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to pay tax”.

(8) The section title of section 173 becomes “Scottish landfill tax and Scottish aggregates tax: 12 month penalty for failure to pay tax”.

Commencement Information

I1 S. 40 not in force at Royal Assent, see s. 64(2)