Air Departure Tax (Scotland) Act 2017

Prospective

This section has no associated Explanatory Notes

12(1)Section 170 (Scottish landfill tax: first penalty for failure to pay tax) is amended as follows.S

(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 ”.