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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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55Penalties for failure to pay tax
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(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)In section 168 (penalty for failure to pay tax), in subsection (1), in entry 1 of the table, in column 4—
(a)before the existing words insert—
“(a) The earlier of— (a) the date falling 30 days after the date by which the amount must be paid, or (b) if the tax return was not made on or before the filing date, the date falling 30 days after the filing date.”, |
(b)in the existing words “(a),” is repealed.
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