Air Departure Tax (Scotland) Act 2017 Explanatory Notes

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)).

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