Air Departure Tax (Scotland) Act 2017

44 Interpretation

(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.