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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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This version of this provision is prospective.
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There are currently no known outstanding effects for the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 39.
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Prospective
39Failure to make returnS
This section has no associated Explanatory Notes
(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)In section 159 (penalty for failure to make returns)—
(a)in subsection (1), at the end of the table insert—
| “3. | Scottish aggregates tax | Return under regulations made under section 23 of the AT(S) Act 2024.”, |
(b)in subsection (6), after “item 2” insert “or 3”.
(3)In the italic heading before section 164, after “Scottish landfill tax” insert “and Scottish aggregates tax”.
(4)In section 164 (Scottish landfill tax: first penalty for failure to make return), in subsection (1), after “item 2” insert “or 3”.
(5)The section title of section 164 becomes “Scottish landfill tax and Scottish aggregates tax: first penalty for failure to make return”.
(6)The section title of section 165 becomes “Scottish landfill tax and Scottish aggregates tax: multiple failures to make return”.
(7)The section title of section 166 becomes “Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to make return”.
(8)In section 167 (Scottish landfill tax: 12 month penalty for failure to make return), in the section title, after “Scottish landfill tax” insert “and Scottish aggregates tax”.
Commencement Information
I1S. 39 not in force at Royal Assent, see s. 64(2)
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