(1)This section applies to an aircraft operator if the operator—
(a)is not registered for the tax, and
(b)either—
(i)becomes liable to make quarterly returns under section 24, or
(ii)forms an intention to do something, or to stop doing something, that will result in the operator becoming liable to make quarterly returns under section 24.
(2)The aircraft operator must, no later than 30 days after a situation described in subsection (1) arises, apply to Revenue Scotland to register for the tax.
(3)An aircraft operator is registered for the tax if Revenue Scotland has included the operator’s details in the ADT register.