xmlns:atom="http://www.w3.org/2005/Atom"
3(1)Section 159 (penalty for failure to make returns) is amended as follows.
(2)In subsection (1), at the end of the table add—
“3. | Air departure tax | Return under section 24 or 25 of the ADT(S) Act 2017”. |
(3)In subsection (6), after “item 2” insert “or 3”.