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

Prospective

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

10 S In section 169 (land and buildings transaction tax: amounts of penalties for failure to pay tax), in subsection (1), for “payment of tax falling within item 1 of the table in section 168” substitute “ payment referred to in section 168(1) and relating to land and buildings transaction tax ”.