Valid from 01/04/2015
39Power to amend period in which returns must be madeS
This section has no associated Explanatory Notes
(1)The Scottish Ministers may, by order, amend a provision listed in subsection (2) so as to substitute, for the period for the time being specified there, a different period.
(2)The provisions are—
(a)section 29(3),
(b)section 31(3),
(c)section 33(3),
(d)in schedule 19 (leases)—
(i)paragraph 10(3),
(ii)paragraph 11(3),
(iii)paragraph 20(3)(a),
(iv)paragraph 22(2)(a),
(v)paragraph 30(2)(a).