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

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

12 (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”.