# Air Departure Tax (Scotland) Act 2017, Paragraph 5

Status: prospective

(1) Section 164 (Scottish landfill tax: first penalty for failure to make return) is amended as follows.
(2) In the section title, after “Scottish landfill tax” insert “ and air departure tax ”.
(3) In subsection (1), after “item 2” insert “ or 3 ”.

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Source: https://www.legislation.gov.uk/asp/2017/2/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/air-departure-tax-scotland-act-2017/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.