41Administrative provisions may be modified by regulations
This section has no associated Explanatory Notes
(1)The Scottish Ministers may by regulations make other provision concerning the payment, collection and management of the tax.
(2)Regulations under this section—
(a)may add, change or remove any provision concerning the payment, collection and management of the tax or any provision that defines or otherwise explains a term or expression, and
(b)may modify this Act.
(3)However, regulations under this section must not modify section 18 or 19.