Prospective
This section has no associated Explanatory Notes
3(1)Section 159 (penalty for failure to make returns) is amended as follows.S
(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 ”.