Air Departure Tax (Scotland) Act 2017
2017 asp 2
The Act
Part 4 – Payment, Collection and Management of Tax
Sections 18 and 19 (taxable activities and taxable persons)
44.These sections define taxable activity and taxable person. Their combined effect is that every aircraft operator that carries a chargeable passenger on a chargeable aircraft on a flight that begins at an airport in Scotland is a taxable person. Section 19(2) clarifies that the aircraft operator, and not the passenger, is the taxpayer.
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