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
”
.