Prospective
This section has no associated Explanatory Notes
15SIn section 173 (Scottish landfill tax: 12 month penalty for failure to pay tax), in the section title, after “Scottish landfill tax” insert “ and air departure tax ”.
Prospective
15SIn section 173 (Scottish landfill tax: 12 month penalty for failure to pay tax), in the section title, after “Scottish landfill tax” insert “ and air departure tax ”.