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Air Departure Tax (Scotland) Act 2017

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SCHEDULE 3SINDEX OF DEFINED EXPRESSIONS

(introduced by section 47)

This schedule has no associated Explanatory Notes
ExpressionInterpretation provision
accounting periodsection 24(3)
administrative tax representativesection 44(1)
ADT registersection 44(1)
agreement for carriagesection 12(1) and (2)
airportsection 44(1)
authorised officersection 6(3)
beyond a passenger's controlsection 7(4)
carriagesection 12(1)
certificate of airworthinesssection 44(1)
chargeable aircraftsection 8
chargeable passengersection 2(1)
connected flightssection 44(1)
deregistered (for the tax)section 22(3)
EEA agreementsection 44(1)
EEA Statesection 44(1)
exemptionsection 44(1)
final destination (of a person on a flight)section 16(5)
fiscal tax representativesection 44(1)
flight (and when flight begins and ends)section 11
flight crewsection 44(1)
handle (passengers)section 37
handling agentsection 37
kerosenesection 44(1)
material inaccuracysection 40(3)
maximum passenger capacitysection 13
maximum take-off weightsection 13
NATO IMHQsection 6(3)
NATO passengersection 6(3)
NATO visiting forcesection 6(3)
non-chargeable aircraftsection 44(1)
non-chargeable passengersection 44(1)
North Atlantic Treatysection 6(3)
occasional returnsection 44(1)
operatorsection 44(1)
passengersection 44(1)
pitch (of a seat)section 14(2)
premium rate (of tax)section 16(3)(b)(ii)
quarterly returnsection 44(1)
registered (for the tax)section 21(3)
rewardsection 3(4)
scheduledschedule 1, paragraph 1(4)
securitysection 35(6)
special accounting schemesection 27(2)
special category aircraftsection 16(6)
special rate (of tax)section 16(3)(a)
standard class travel (on a flight)section 14
standard rate (of tax)section 16(3)(b)(i)
taxsection 44(1)
tax representativesection 44(1)
taxable activitysection 18
taxable personsection 19
ticketsection 44(1)
ticketedschedule 1, paragraph 1(4)
working during a flightsection 2(2)
working in relation to an aircraftsection 3(3)

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