PART 4Returns and payment

CHAPTER 1Returns

Miscellaneous

39Power 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).