(introduced by section 47)
| Expression | Interpretation provision |
|---|---|
| accounting period | section 24(3) |
| administrative tax representative | section 44(1) |
| ADT register | section 44(1) |
| agreement for carriage | section 12(1) and (2) |
| airport | section 44(1) |
| authorised officer | section 6(3) |
| beyond a passenger's control | section 7(4) |
| carriage | section 12(1) |
| certificate of airworthiness | section 44(1) |
| chargeable aircraft | section 8 |
| chargeable passenger | section 2(1) |
| connected flights | section 44(1) |
| deregistered (for the tax) | section 22(3) |
| EEA agreement | section 44(1) |
| EEA State | section 44(1) |
| exemption | section 44(1) |
| final destination (of a person on a flight) | section 16(5) |
| fiscal tax representative | section 44(1) |
| flight (and when flight begins and ends) | section 11 |
| flight crew | section 44(1) |
| handle (passengers) | section 37 |
| handling agent | section 37 |
| kerosene | section 44(1) |
| material inaccuracy | section 40(3) |
| maximum passenger capacity | section 13 |
| maximum take-off weight | section 13 |
| NATO IMHQ | section 6(3) |
| NATO passenger | section 6(3) |
| NATO visiting force | section 6(3) |
| non-chargeable aircraft | section 44(1) |
| non-chargeable passenger | section 44(1) |
| North Atlantic Treaty | section 6(3) |
| occasional return | section 44(1) |
| operator | section 44(1) |
| passenger | section 44(1) |
| pitch (of a seat) | section 14(2) |
| premium rate (of tax) | section 16(3)(b)(ii) |
| quarterly return | section 44(1) |
| registered (for the tax) | section 21(3) |
| reward | section 3(4) |
| scheduled | schedule 1, paragraph 1(4) |
| security | section 35(6) |
| special accounting scheme | section 27(2) |
| special category aircraft | section 16(6) |
| special rate (of tax) | section 16(3)(a) |
| standard class travel (on a flight) | section 14 |
| standard rate (of tax) | section 16(3)(b)(i) |
| tax | section 44(1) |
| tax representative | section 44(1) |
| taxable activity | section 18 |
| taxable person | section 19 |
| ticket | section 44(1) |
| ticketed | schedule 1, paragraph 1(4) |
| working during a flight | section 2(2) |
| working in relation to an aircraft | section 3(3) |