Section 41 Administrative provisions may be modified by regulationsI1
(1)
The Scottish Ministers may by regulations make other provision concerning the payment, collection and management of the tax.
(2)
Regulations under this section—
(a)
may add, change or remove any provision concerning the payment, collection and management of the tax or any provision that defines or otherwise explains a term or expression, and
(b)
may modify this Act.
(3)
However, regulations under this section must not modify section 18 or 19.
Annotations
Commencement
- I1
S. 41 in force at 15.9.2026 by S.S.I. 2026/248, reg. 2, sch.