xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

PART 5 SFINAL PROVISIONS

42RegulationsS

(1)Regulations under the following provisions are subject to the affirmative procedure—

(a)section 15 (modifying key concepts),

(b)section 17 (setting tax bands and tax rate amounts or making other provision concerning the structure of the tax),

(c)section 41 (modifying administrative provisions), if the regulations add to, replace or omit any part of the text of an Act,

(d)section 43 (dealing with ancillary matters), if the regulations add to, replace or omit any part of the text of an Act.

(2)Regulations under the following provisions are subject to the negative procedure—

(a)section 41 (modifying administrative provisions), unless the regulations add to, replace or omit any part of the text of an Act,

(b)section 43 (dealing with ancillary matters), unless the regulations add to, replace or omit any part of the text of an Act,

(c)section 44(2) (updating references in this Act to other enactments).

(3)Any power conferred by this Act on the Scottish Ministers to make regulations includes the power to make—

(a)different provision for different cases or descriptions of case or for different purposes, and

(b)such incidental, supplementary, consequential, transitional, transitory or saving provision as the Scottish Ministers consider necessary or expedient.

(4)Subsection (3) does not apply to regulations made under section 48 (commencement).

43Ancillary provisionS

(1)The Scottish Ministers may by regulations make any incidental, supplementary, consequential, transitional, transitory or saving provision they consider appropriate for the purposes of, in connection with or for giving full effect to this Act or any provision made under it.

(2)Regulations under this section may modify any enactment (including this Act).

44InterpretationS

(1)In this Act—

(2)If an enactment referred to in a definition in this section, or in any other provision of this Act, is repealed and re-enacted (with or without modification)—

(a)the reference to the enactment must be construed as a reference to the re-enacted enactment unless the Scottish Ministers by regulations provide otherwise, and

(b)the Scottish Ministers may by regulations amend the definition so that it refers to the re-enacted enactment.

Prospective

45Minor and consequential modificationsS

Schedule 2 makes minor and consequential modifications to the Revenue Scotland and Tax Powers Act 2014.

46Crown applicationS

Her Majesty in Her private capacity is not a taxable person.

47Index of defined expressionsS

Schedule 3 contains an index of expressions defined or otherwise explained in this Act.

48CommencementS

(1)This section and sections 42, 43, 44, 46, 47 and 49 come into force on the day after Royal Assent.

(2)The rest of this Act comes into force on such day as the Scottish Ministers may by regulations appoint.

(3)Regulations under this section may—

(a)include transitional, transitory or saving provision,

(b)make different provision for different purposes.

49Short titleS

The short title of this Act is the Air Departure Tax (Scotland) Act 2017.