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Changes over time for: Section 55
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
This version of this provision is prospective.
Status
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
- where the provision (Part, Chapter or section) has never come into force or;
- where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Changes to legislation:
There are currently no known outstanding effects for the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 55.
Changes to Legislation
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Prospective
55Penalties for failure to pay taxS
This section has no associated Explanatory Notes
(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(b)in the existing words “(a),” is repealed.
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