# Air Departure Tax (Scotland) Act 2017, Paragraph 3

Status: prospective

(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 ”.

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Source: https://www.legislation.gov.uk/asp/2017/2/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/air-departure-tax-scotland-act-2017/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.