39Power to amend period in which returns must be madeS
This section has no associated Explanatory Notes
(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).
Commencement Information
I1S. 39 in force at 1.4.2015 by S.S.I. 2015/108, art. 2