Chwilio Deddfwriaeth

Air Departure Tax (Scotland) Act 2017

Changes over time for: PART 5

 Help about opening options

Alternative versions:

Status:

Point in time view as at 26/07/2017. This version of this part contains provisions that are prospective. Help about Status

Close

Status

The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:

  1. where the provision (Part, Chapter or section) has never come into force or;
  2. where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.

Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.

Changes to legislation:

There are currently no known outstanding effects for the Air Departure Tax (Scotland) Act 2017, PART 5 . Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

PART 5 SFINAL PROVISIONS

42RegulationsS

(1)Regulations under the following provisions are subject to the affirmative procedure—

(a)section 15 (modifying key concepts),

(b)section 17 (setting tax bands and tax rate amounts or making other provision concerning the structure of the tax),

(c)section 41 (modifying administrative provisions), if the regulations add to, replace or omit any part of the text of an Act,

(d)section 43 (dealing with ancillary matters), if the regulations add to, replace or omit any part of the text of an Act.

(2)Regulations under the following provisions are subject to the negative procedure—

(a)section 41 (modifying administrative provisions), unless the regulations add to, replace or omit any part of the text of an Act,

(b)section 43 (dealing with ancillary matters), unless the regulations add to, replace or omit any part of the text of an Act,

(c)section 44(2) (updating references in this Act to other enactments).

(3)Any power conferred by this Act on the Scottish Ministers to make regulations includes the power to make—

(a)different provision for different cases or descriptions of case or for different purposes, and

(b)such incidental, supplementary, consequential, transitional, transitory or saving provision as the Scottish Ministers consider necessary or expedient.

(4)Subsection (3) does not apply to regulations made under section 48 (commencement).

43Ancillary provisionS

(1)The Scottish Ministers may by regulations make any incidental, supplementary, consequential, transitional, transitory or saving provision they consider appropriate for the purposes of, in connection with or for giving full effect to this Act or any provision made under it.

(2)Regulations under this section may modify any enactment (including this Act).

44InterpretationS

(1)In this Act—

  • administrative tax representative” means a tax representative that is appointed as described in section 29(2),

  • ADT register” means the register kept under section 20,

  • airport” means an aerodrome as defined in section 105(1) of the Civil Aviation Act 1982,

  • certificate of airworthiness” has the same meaning as in the Air Navigation Order 2016 (S.I. 2016/765),

  • connected flights” means flights that are connected in terms of the rules that are set out in schedule 1,

  • EEA agreement” means the agreement on the European Economic Area signed at Oporto on 2 May 1992, together with the Protocol adjusting that Agreement signed at Brussels on 17 March 1993, as modified or supplemented from time to time,

  • EEA State” means—

    (a)

    a member State of the EU, or

    (b)

    any other State that is a party to the EEA agreement,

  • exemption” means any provision for—

    (a)

    a passenger carried on an aircraft to be a non-chargeable passenger (see sections 3 to 7 and 15), or

    (b)

    an aircraft to be a non-chargeable aircraft (see sections 9, 10 and 15),

  • fiscal tax representative” means a tax representative that is not an administrative tax representative,

  • flight crew” includes the pilot, flight navigator, flight engineer and flight radiotelephony operator for a flight, but does not include a cabin attendant,

  • kerosene” has the meaning given in section 1(8) of the Hydrocarbon Oil Duties Act 1979,

  • non-chargeable aircraft” means an aircraft on which the aircraft operator may carry passengers without incurring tax,

  • non-chargeable passenger” means a passenger whom the aircraft operator may carry on an aircraft without incurring tax,

  • occasional return” means a tax return made under section 25,

  • operator”, in relation to an aircraft, means the person having the management of the aircraft,

  • passenger” means a person who—

    (a)

    is carried on a flight, and

    (b)

    is not working during the flight (as defined in section 2(2)),

  • quarterly return” means a tax return made under section 24,

  • tax” means air departure tax,

  • tax representative” means a tax representative appointed under section 28 (which may be a fiscal tax representative or an administrative tax representative),

  • ticket” means a document which—

    (a)

    is issued to a passenger for one or more flights, and

    (b)

    specifies the departure airport, date and time, and the arrival airport, for each flight.

(2)If an enactment referred to in a definition in this section, or in any other provision of this Act, is repealed and re-enacted (with or without modification)—

(a)the reference to the enactment must be construed as a reference to the re-enacted enactment unless the Scottish Ministers by regulations provide otherwise, and

(b)the Scottish Ministers may by regulations amend the definition so that it refers to the re-enacted enactment.

Prospective

45Minor and consequential modificationsS

Schedule 2 makes minor and consequential modifications to the Revenue Scotland and Tax Powers Act 2014.

46Crown applicationS

Her Majesty in Her private capacity is not a taxable person.

47Index of defined expressionsS

Schedule 3 contains an index of expressions defined or otherwise explained in this Act.

48CommencementS

(1)This section and sections 42, 43, 44, 46, 47 and 49 come into force on the day after Royal Assent.

(2)The rest of this Act comes into force on such day as the Scottish Ministers may by regulations appoint.

(3)Regulations under this section may—

(a)include transitional, transitory or saving provision,

(b)make different provision for different purposes.

49Short titleS

The short title of this Act is the Air Departure Tax (Scotland) Act 2017.

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

Gweler y wybodaeth ychwanegol ochr yn ochr â’r cynnwys

Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Nodiadau Esboniadol

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill