Paragraph 13

Section 171 (Scottish landfill tax: penalties for multiple failures to pay tax) is amended as follows.

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

In subsection (1)(b), for “payment (“payment B”) falling within the same item in the table in section 168 as payment A” substitute “ payment referred to in section 168(1) (“payment B”) that relates to the same type of tax as payment A ”.