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

Prospective

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

18 (1) Section 209 (penalty for failure to register for tax etc.) is amended as follows. S

(2) In the section title, for “register for tax etc.” substitute “ comply with relevant requirement ”.

(3) In subsection (1), for paragraph (a) substitute—

“(a) P fails to comply with a requirement imposed by or under any of the following provisions (“a relevant requirement”)

(i) section 22 or 23 of the LT(S) Act 2014 (registration and information required to keep register up to date),

(ii) section 21(2) of the ADT(S) Act 2017 (registration),

(iii) section 28(2)(a) of the ADT(S) Act 2017 (tax representatives), or

(iv) section 35(4) of the ADT(S) Act 2017 (security for payment of air departure tax), and”.