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Introductory Text
PART 1 AIR DEPARTURE TAX
1.Air departure tax
PART 2 KEY CONCEPTS
Chargeable passengers and exemptions
2.Meaning of chargeable passenger
3.Passengers not carried for reward
4.Passengers under the age of 16
5.Passengers carried on connected flights
6.NATO passengers
7.Changes of circumstance beyond passengers' control
Chargeable aircraft and exemptions
8.Meaning of chargeable aircraft
9.Aircraft used under public service obligation
10.Aircraft used for military, emergency, training or research flights
Other key concepts
11.Meaning of flight
12.Meaning of carriage and agreement for carriage
13.Meaning of maximum passenger capacity and maximum take-off weight
14.Meaning of standard class travel
Modification of key concepts
15.Key concepts may be modified by regulations
PART 3 TAX RATES
16.Tax structure
17.Tax bands and tax rate amounts to be set by regulations
PART 4 PAYMENT, COLLECTION AND MANAGEMENT OF TAX
Liability for tax
18.Taxable activity
19.Taxable persons
Registration
20.Revenue Scotland to keep ADT register
21.Duty to register for tax
22.Duty to deregister for tax
Tax returns
23.Duty to make returns and pay tax
24.Quarterly returns
25.Occasional returns
26.Form and content of returns
27.Special accounting schemes
Tax representatives
28.Duty to have tax representative
29.Fiscal and administrative tax representatives
30.Fiscal tax representatives: powers, duties and liabilities
31.Administrative tax representatives: powers, duties and limits on liability
32.Eligibility to be tax representative
33.Duration of tax representative appointments
34.Duty to notify Revenue Scotland if appointment ceases to have effect
Provision of security
35.Security required by individual directions
36.Security required by general directions
Handling agents
37.Meaning of handle and handling agent
38.Liability of handling agents
Communications with Revenue Scotland
39.Communications with Revenue Scotland
40.Inaccuracies in information provided to Revenue Scotland
Modification of administrative provisions
41.Administrative provisions may be modified by regulations
PART 5 FINAL PROVISIONS
42.Regulations
43.Ancillary provision
44.Interpretation
45.Minor and consequential modifications
46.Crown application
47.Index of defined expressions
48.Commencement
49.Short title
SCHEDULE 1
CONNECTED FLIGHT RULES
Rules determining when domestic flight is connected flight
1.(1) This paragraph applies if— (a) a passenger is carried...
Rules determining when international flight is connected flight
2.(1) This paragraph applies if— (a) a passenger is carried...
Application of connected flight rules in case of error on ticket
3.(1) This paragraph applies if— (a) there is an error...
SCHEDULE 2
MINOR AND CONSEQUENTIAL MODIFICATIONS TO REVENUE SCOTLAND AND TAX POWERS ACT 2014
1.This schedule amends the Revenue Scotland and Tax Powers Act...
2.(1) Section 141 (power to inspect business premises) is amended...
3.(1) Section 159 (penalty for failure to make returns) is...
4.In the italic heading before section 164, after “Scottish landfill...
5.(1) Section 164 (Scottish landfill tax: first penalty for failure...
6.In section 165 (Scottish landfill tax: multiple failures to make...
7.In section 166 (Scottish landfill tax: 6 month penalty for...
8.In section 167 (Scottish landfill tax: 12 month penalty for...
9.(1) Section 168 (penalty for failure to pay tax) is...
10.In section 169 (land and buildings transaction tax: amounts of...
11.In the italic heading before section 170, after “Scottish landfill...
12.(1) Section 170 (Scottish landfill tax: first penalty for failure...
13.(1) Section 171 (Scottish landfill tax: penalties for multiple failures...
14.In section 172 (Scottish landfill tax: 6 month penalty for...
15.In section 173 (Scottish landfill tax: 12 month penalty for...
16.(1) Section 182 (penalty for inaccuracy in taxpayer document) is...
17.In the italic heading before section 209, for “register for...
18.(1) Section 209 (penalty for failure to register for tax...
19.(1) Section 210 (amount of penalty for failure to register...
20.In the italic heading before section 211, for “Chapter 5”...
21.After section 215 (assessment of penalties under section 209), insert—...
22.Before section 216, insert— “ Power to change penalty provisions...
23.In section 216 (power to change penalty provisions in Chapter...
24.In section 223 (certification of matters by Revenue Scotland), in...
25.(1) Section 233 (appealable decisions) is amended as follows.
26.In section 252 (general interpretation), before the definition of “the...
27.(1) Schedule 5 (index of defined expressions) is amended as...
SCHEDULE 3
INDEX OF DEFINED EXPRESSIONS