{
  "url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017/schedule-2/paragraph-3.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/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 159 (penalty for failure to make returns) is amended as follows.\n(2) In subsection (1), at the end of the table add—\n“\n3.\nAir departure tax\nReturn under section 24 or 25 of the ADT(S) Act 2017\n”.\n(3) In subsection (6), after “item 2” insert “ or 3 ”.",
  "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/3",
    "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."
}