SCHEDULE 2MINOR AND CONSEQUENTIAL MODIFICATIONS TO REVENUE SCOTLAND AND TAX POWERS ACT 2014
5
1
Section 164 (Scottish landfill tax: first penalty for failure to make return) is amended as follows.
2
In the section title, after “Scottish landfill tax” insert “
and air departure tax
”
.
3
In subsection (1), after “item 2” insert “
or 3
”
.