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Air Departure Tax (Scotland) Act 2017

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This is the original version (as it was originally enacted).

14Meaning of standard class travel

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(1)For the purposes of this Act, carriage on a flight is to be regarded as standard class travel if—

(a)the seats for passengers whose agreement for carriage provides for that class of travel have a pitch no greater than 1.016 metres, and

(b)the class of travel is the only, or the most basic, class of travel available on the flight.

(2)The pitch of a seat (“seat A”)—

(a)is the distance between a fixed point on seat A and the same point on—

(i)the seat immediately in front of seat A, or

(ii)if there is no seat immediately in front of seat A, the seat immediately behind seat A, and

(b)if there is no seat immediately in front of or behind seat A, is to be determined with regard to any guidance issued by Revenue Scotland for that purpose.

(3)Whether a class of travel is the only, or the most basic, class of travel available on a flight is to be determined with regard to any guidance issued by Revenue Scotland for that purpose.

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