Paragraph 3
Not yet in force
(1)
Section 159 (penalty for failure to make returns) is amended as follows.
(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 ”.