Part 8 Penalties

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

• s. 164 cross-heading words inserted by Air Departure Tax (Scotland) Act 2017 Sch. 2 para. 4
• s. 164 heading words inserted by Air Departure Tax (Scotland) Act 2017 Sch. 2 para. 5(2)
• s. 170 cross-heading words added by Air Departure Tax (Scotland) Act 2017 Sch. 2 para. 11
• s. 171 heading words inserted by Air Departure Tax (Scotland) Act 2017 Sch. 2 para. 13(2)
• s. 209 cross-heading words substituted by Air Departure Tax (Scotland) Act 2017 Sch. 2 para. 17
• s. 211 cross-heading words substituted by Air Departure Tax (Scotland) Act 2017 Sch. 2 para. 20
• s. 216 cross-heading inserted by Air Departure Tax (Scotland) Act 2017 Sch. 2 para. 22
• s. 164 cross-heading words substituted by Building Safety Levy (Scotland) Act 2026 s. 36(3)
• s. 170 cross-heading words substituted by Building Safety Levy (Scotland) Act 2026 s. 37(3)