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

PART 4 PAYMENT, COLLECTION AND MANAGEMENT OF TAX

Modification of administrative provisions

41 Administrative provisions may be modified by regulations

(1) The Scottish Ministers may by regulations make other provision concerning the payment, collection and management of the tax.

(2) Regulations under this section—

(a) may add, change or remove any provision concerning the payment, collection and management of the tax or any provision that defines or otherwise explains a term or expression, and

(b) may modify this Act.

(3) However, regulations under this section must not modify section 18 or 19.