Chapter 5 Other administrative penalties Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: 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 Penalties for failure to register for tax etc. Penalties under Chapter 5: general Chapter 5