6.—(1) In this Order, a person is an aircraft operator in relation to a scheme year, where in respect of that year that person—
(a)performs an aviation activity; and
(b)is not exempt under article 7 or 8.
(2) For the purposes of paragraph (1)(a), an aviation activity is performed by the person who operates the aircraft at the time of the flight, or where that person is not known, the owner of that aircraft is deemed to be the person that performed the aviation activity.
Commencement Information
I1Art. 6 in force at 12.11.2020, see art. 2(1)