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

Prospective

PART 2 S KEY CONCEPTS

Other key concepts S

11 Meaning of flight S

(1) In this Act, “flight”, in relation to a person, means the person's carriage on an aircraft.

(2) For the purpose of this Act, a person's flight is to be regarded as—

(a) beginning when the person first boards the aircraft, and

(b) ending when the person finally disembarks from the aircraft.