SCHEDULE 2MINOR AND CONSEQUENTIAL MODIFICATIONS TO REVENUE SCOTLAND AND TAX POWERS ACT 2014

3

1

Section 159 (penalty for failure to make returns) is amended as follows.

2

In subsection (1), at the end of the table add—

3.

Air departure tax

Return under section 24 or 25 of the ADT(S) Act 2017

3

In subsection (6), after “item 2” insert “ or 3 ”.