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

SCHEDULE 1 S CONNECTED FLIGHT RULES

Application of connected flight rules in case of error on ticket S

3 (1) This paragraph applies if— S

(a) there is an error on a passenger's ticket at the time it is issued or last amended, and

(b) the error is an incorrectly specified time or airport.

(2) If Revenue Scotland is satisfied that two flights would be connected flights under paragraph 1 or 2 if the time or airport had been correctly specified on the ticket, the flights are connected flights.

(3) If Revenue Scotland is satisfied that two flights would not be connected flights under paragraph 1 or 2 if the time or airport had been correctly specified on the ticket, the flights are not connected flights.