Paragraph 12

Section 170 (Scottish landfill tax: first penalty for failure to pay tax) is amended as follows.

In the section title, after “Scottish landfill tax” insert “ and air departure tax ”.

In subsection (1), for “payment of tax falling within item 2 of the table in section 168” substitute “ payment referred to in section 168(1) and relating to Scottish landfill tax or air departure tax ”.