Air Departure Tax (Scotland) Act 2017

SCHEDULE 3 INDEX OF DEFINED EXPRESSIONS

(introduced by section 47)

Expression	Interpretation provision
accounting period	section 24(3)
administrative tax representative	section 44(1)
ADT register	section 44(1)
agreement for carriage	section 12(1) and (2)
airport	section 44(1)
authorised officer	section 6(3)
beyond a passenger’s control	section 7(4)
carriage	section 12(1)
certificate of airworthiness	section 44(1)
chargeable aircraft	section 8
chargeable passenger	section 2(1)
connected flights	section 44(1)
deregistered (for the tax)	section 22(3)
EEA agreement	section 44(1)
EEA State	section 44(1)
exemption	section 44(1)
final destination (of a person on a flight)	section 16(5)
fiscal tax representative	section 44(1)
flight (and when flight begins and ends)	section 11
flight crew	section 44(1)
handle (passengers)	section 37
handling agent	section 37
kerosene	section 44(1)
material inaccuracy	section 40(3)
maximum passenger capacity	section 13
maximum take-off weight	section 13
NATO IMHQ	section 6(3)
NATO passenger	section 6(3)
NATO visiting force	section 6(3)
non-chargeable aircraft	section 44(1)
non-chargeable passenger	section 44(1)
North Atlantic Treaty	section 6(3)
occasional return	section 44(1)
operator	section 44(1)
passenger	section 44(1)
pitch (of a seat)	section 14(2)
premium rate (of tax)	section 16(3)(b)(ii)
quarterly return	section 44(1)
registered (for the tax)	section 21(3)
reward	section 3(4)
scheduled	schedule 1, paragraph 1(4)
security	section 35(6)
special accounting scheme	section 27(2)
special category aircraft	section 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)
tax	section 44(1)
tax representative	section 44(1)
taxable activity	section 18
taxable person	section 19
ticket	section 44(1)
ticketed	schedule 1, paragraph 1(4)
working during a flight	section 2(2)
working in relation to an aircraft	section 3(3)