Explanatory Notes

Air Departure Tax (Scotland) Act 2017

2017 asp 2

25 July 2017

The Act

Part 2 – Key Concepts

Section 15 – Key concepts may be modified by regulations

32.This section provides for regulations to make other provision concerning who is a chargeable passenger, who is a non-chargeable passenger, which aircraft are chargeable aircraft and which aircraft are non-chargeable aircraft. Regulations under this section will be subject to the affirmative procedure (see section 42(1)).