SCHEDULE 3INDEX OF DEFINED EXPRESSIONS

(introduced by section 47)

Expression

Interpretation provision

accounting period

section 24(3)

administrative tax representative

section 44(1)

ADT register

section 44(1)

agreement for carriage

section 12(1) and (2)

airport

section 44(1)

authorised officer

section 6(3)

beyond a passenger's control

section 7(4)

carriage

section 12(1)

certificate of airworthiness

section 44(1)

chargeable aircraft

section 8

chargeable passenger

section 2(1)

connected flights

section 44(1)

deregistered (for the tax)

section 22(3)

EEA agreement

section 44(1)

EEA State

section 44(1)

exemption

section 44(1)

final destination (of a person on a flight)

section 16(5)

fiscal tax representative

section 44(1)

flight (and when flight begins and ends)

section 11

flight crew

section 44(1)

handle (passengers)

section 37

handling agent

section 37

kerosene

section 44(1)

material inaccuracy

section 40(3)

maximum passenger capacity

section 13

maximum take-off weight

section 13

NATO IMHQ

section 6(3)

NATO passenger

section 6(3)

NATO visiting force

section 6(3)

non-chargeable aircraft

section 44(1)

non-chargeable passenger

section 44(1)

North Atlantic Treaty

section 6(3)

occasional return

section 44(1)

operator

section 44(1)

passenger

section 44(1)

pitch (of a seat)

section 14(2)

premium rate (of tax)

section 16(3)(b)(ii)

quarterly return

section 44(1)

registered (for the tax)

section 21(3)

reward

section 3(4)

scheduled

schedule 1, paragraph 1(4)

security

section 35(6)

special accounting scheme

section 27(2)

special category aircraft

section 16(6)

special rate (of tax)

section 16(3)(a)

standard class travel (on a flight)

section 14

standard rate (of tax)

section 16(3)(b)(i)

tax

section 44(1)

tax representative

section 44(1)

taxable activity

section 18

taxable person

section 19

ticket

section 44(1)

ticketed

schedule 1, paragraph 1(4)

working during a flight

section 2(2)

working in relation to an aircraft

section 3(3)