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 ”.