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

Prospective

SCHEDULE 2 S MINOR AND CONSEQUENTIAL MODIFICATIONS TO REVENUE SCOTLAND AND TAX POWERS ACT 2014

24 S In section 223 (certification of matters by Revenue Scotland), in subsection (1), after paragraph (c) insert—

“(d) that an aircraft is or is not, in relation to a specified flight, a chargeable aircraft for the purposes of the ADT(S) Act 2017,

(e) that a passenger on an aircraft is or is not, in relation to a specified flight, a chargeable passenger for the purposes of the ADT(S) Act 2017,”.