Air Departure Tax (Scotland) Act 2017 (asp 2)

Prospective

PART 2 S KEY CONCEPTS

Modification of key concepts S

15 Key concepts may be modified by regulations S

(1) The Scottish Ministers may by regulations make other provision concerning—

(a) who is a chargeable passenger,

(b) who is a non-chargeable passenger,

(c) which aircraft are chargeable aircraft,

(d) which aircraft are non-chargeable aircraft.

(2) Regulations under this section—

(a) may add, change or remove—

(i) any exemption from being a chargeable passenger or chargeable aircraft, and

(ii) any provision that defines or otherwise explains a term or expression, and

(b) may modify this Act.