Air Departure Tax (Scotland) Act 2017 (asp 2)

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

5 (1) Section 164 (Scottish landfill tax: first penalty for failure to make return) is amended as follows.

(2) In the section title, after “Scottish landfill tax” insert “and air departure tax”.

(3) In subsection (1), after “item 2” insert “or 3”.