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Changes over time for: Paragraph 18
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
This version of this contains provisions that are prospective.
Status
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
- where the provision (Part, Chapter or section) has never come into force or;
- where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Changes to legislation:
There are currently no known outstanding effects for the Air Departure Tax (Scotland) Act 2017, Paragraph 18.
Changes to Legislation
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Prospective
This section has no associated Explanatory Notes
18(1)Section 209 (penalty for failure to register for tax etc.) is amended as follows.S
(2)In the section title, for “register for tax etc.” substitute “ comply with relevant requirement ”.
(3)In subsection (1), for paragraph (a) substitute—
“(a)P fails to comply with a requirement imposed by or under any of the following provisions (“a relevant requirement”)
(i)section 22 or 23 of the LT(S) Act 2014 (registration and information required to keep register up to date),
(ii)section 21(2) of the ADT(S) Act 2017 (registration),
(iii)section 28(2)(a) of the ADT(S) Act 2017 (tax representatives), or
(iv)section 35(4) of the ADT(S) Act 2017 (security for payment of air departure tax), and”.
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