SCHEDULE 2MINOR AND CONSEQUENTIAL MODIFICATIONS TO REVENUE SCOTLAND AND TAX POWERS ACT 2014
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1
Section 170 (Scottish landfill tax: first penalty for failure to pay tax) is amended as follows.
2
In the section title, after “Scottish landfill tax” insert “
and air departure tax
”
.
3
In subsection (1), for “payment of tax falling within item 2 of the table in section 168” substitute “
payment referred to in section 168(1) and relating to Scottish landfill tax or air departure tax
”
.