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

PART 4 PAYMENT, COLLECTION AND MANAGEMENT OF TAX

Handling agents

37 Meaning of handle and handling agent

In this Act—

• “handle”, in relation to passengers carried on an aircraft, means to make arrangements for—

  (a)

  the allocation of seats to the passengers,

  (b)

  the handling of the baggage of the passengers, or

  (c)

  the supervision of the boarding of the passengers,

• “handling agent”, in relation to a taxable person, means a person who, under an agreement with the taxable person, handles passengers carried on aircraft operated by the taxable person.