These Regulations amend the provisions concerning the administration of Air Departure Tax (“ADT”) in Part 4 (Payment, collection and management of tax) of the Air Departure Tax (Scotland) Act 2017 (“the 2017 Act”). In addition, these Regulations make amendments to section 44 (interpretation) and schedules 2 (minor and consequential modifications to Revenue Scotland and Tax Powers Act 2014) and 3 (index of defined expressions) of the 2017 Act, which are consequential upon the amendments made to Part 4.