PART 4Returns and payment
CHAPTER 1Returns
Miscellaneous
I139Power to amend period in which returns must be made
1
The Scottish Ministers may, by order, amend a provision listed in subsection (2) so as to substitute, for the period for the time being specified there, a different period.
2
The provisions are—
a
section 29(3),
b
section 31(3),
c
section 33(3),
d
in schedule 19 (leases)—
i
paragraph 10(3),
ii
paragraph 11(3),
iii
paragraph 20(3)(a),
iv
paragraph 22(2)(a),
v
paragraph 30(2)(a).