(1)Subsection (2) applies to an aircraft operator if the operator—
(a)is registered for the tax, and
(b)either—
(i)ceases to be liable to make quarterly returns under section 24, or
(ii)forms an intention to do something, or to stop doing something, that will result in the operator ceasing to be liable to make quarterly returns under section 24.
(2)The aircraft operator must, no later than 30 days after a situation described in subsection 1(b) arises, apply to Revenue Scotland to deregister for the tax.
(3)An aircraft operator is deregistered for the tax if Revenue Scotland has removed the operator’s details from the ADT register.