{
  "url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017/schedule-2/paragraph-12",
  "json_url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017/schedule-2/paragraph-12.json",
  "legislation": "asp/2017/2",
  "legislation_title": "Air Departure Tax (Scotland) Act 2017",
  "legislation_url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017",
  "path": "schedule/2/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) Section 170 (Scottish landfill tax: first penalty for failure to pay tax) is amended as follows.\n(2) In the section title, after “Scottish landfill tax” insert “ and air departure tax ”.\n(3) 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 ”.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2017/2/schedule/2/paragraph/12",
    "retrieved_at": "2026-10-29T20:13:23.809208+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}