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Air Departure Tax (Scotland) Act 2017

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44InterpretationS

This section has no associated Explanatory Notes

(1)In this Act—

  • administrative tax representative” means a tax representative that is appointed as described in section 29(2),

  • ADT register” means the register kept under section 20,

  • airport” means an aerodrome as defined in section 105(1) of the Civil Aviation Act 1982,

  • certificate of airworthiness” has the same meaning as in the Air Navigation Order 2016 (S.I. 2016/765),

  • connected flights” means flights that are connected in terms of the rules that are set out in schedule 1,

  • EEA agreement” means the agreement on the European Economic Area signed at Oporto on 2 May 1992, together with the Protocol adjusting that Agreement signed at Brussels on 17 March 1993, as modified or supplemented from time to time,

  • EEA State” means—

    (a)

    a member State of the EU, or

    (b)

    any other State that is a party to the EEA agreement,

  • exemption” means any provision for—

    (a)

    a passenger carried on an aircraft to be a non-chargeable passenger (see sections 3 to 7 and 15), or

    (b)

    an aircraft to be a non-chargeable aircraft (see sections 9, 10 and 15),

  • fiscal tax representative” means a tax representative that is not an administrative tax representative,

  • flight crew” includes the pilot, flight navigator, flight engineer and flight radiotelephony operator for a flight, but does not include a cabin attendant,

  • kerosene” has the meaning given in section 1(8) of the Hydrocarbon Oil Duties Act 1979,

  • non-chargeable aircraft” means an aircraft on which the aircraft operator may carry passengers without incurring tax,

  • non-chargeable passenger” means a passenger whom the aircraft operator may carry on an aircraft without incurring tax,

  • occasional return” means a tax return made under section 25,

  • operator”, in relation to an aircraft, means the person having the management of the aircraft,

  • passenger” means a person who—

    (a)

    is carried on a flight, and

    (b)

    is not working during the flight (as defined in section 2(2)),

  • quarterly return” means a tax return made under section 24,

  • tax” means air departure tax,

  • tax representative” means a tax representative appointed under section 28 (which may be a fiscal tax representative or an administrative tax representative),

  • ticket” means a document which—

    (a)

    is issued to a passenger for one or more flights, and

    (b)

    specifies the departure airport, date and time, and the arrival airport, for each flight.

(2)If an enactment referred to in a definition in this section, or in any other provision of this Act, is repealed and re-enacted (with or without modification)—

(a)the reference to the enactment must be construed as a reference to the re-enacted enactment unless the Scottish Ministers by regulations provide otherwise, and

(b)the Scottish Ministers may by regulations amend the definition so that it refers to the re-enacted enactment.

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