Air Departure Tax (Scotland) Act 2017

Modification of key concepts

15Key concepts may be modified by regulations

(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.