Air Departure Tax (Scotland) Act 2017
Air Departure Tax (Scotland) Act 2017 (2017 asp 2)
- Air Departure Tax (Scotland) Act 2017 (2017 asp 2)
- PART 1 AIR DEPARTURE TAX
- 1 Air departure tax
- PART 2 KEY CONCEPTS
- Chargeable passengers and exemptions
- 2 Meaning of chargeable passenger
- 3 Passengers not carried for reward
- 4 Passengers under the age of 16
- 5 Passengers carried on connected flights
- 6 NATO passengers
- 7 Changes of circumstance beyond passengers' control
- Chargeable aircraft and exemptions
- 8 Meaning of chargeable aircraft
- 9 Aircraft used under public service obligation
- 10 Aircraft used for military, emergency, training or research flights
- Other key concepts
- 11 Meaning of flight
- 12 Meaning of carriage and agreement for carriage
- 13 Meaning of maximum passenger capacity and maximum take-off weight
- 14 Meaning of standard class travel
- Modification of key concepts
- 15 Key concepts may be modified by regulations
- PART 3 TAX RATES
- 16 Tax structure
- 17 Tax bands and tax rate amounts to be set by regulations
- PART 4 PAYMENT, COLLECTION AND MANAGEMENT OF TAX
- Liability for tax
- 18 Taxable activity
- 19 Taxable persons
- Registration
- 20 Revenue Scotland to keep ADT register
- 21 Duty to register for tax
- 22 Duty to deregister for tax
- Tax returns
- 23 Duty to make returns and pay tax
- 24 Quarterly returns
- 25 Occasional returns
- 26 Form and content of returns
- 27 Special accounting schemes
- Tax representatives
- 28 Duty to have tax representative
- 29 Fiscal and administrative tax representatives
- 30 Fiscal tax representatives: powers, duties and liabilities
- 31 Administrative tax representatives: powers, duties and limits on liability
- 32 Eligibility to be tax representative
- 33 Duration of tax representative appointments
- 34 Duty to notify Revenue Scotland if appointment ceases to have effect
- Provision of security
- 35 Security required by individual directions
- 36 Security required by general directions
- Handling agents
- 37 Meaning of handle and handling agent
- 38 Liability of handling agents
- Communications with Revenue Scotland
- 39 Communications with Revenue Scotland
- 40 Inaccuracies in information provided to Revenue Scotland
- Modification of administrative provisions
- 41 Administrative provisions may be modified by regulations
- PART 5 FINAL PROVISIONS
- 42 Regulations
- 43 Ancillary provision
- 44 Interpretation
- 45 Minor and consequential modifications
- 46 Crown application
- 47 Index of defined expressions
- 48 Commencement
- 49 Short title
- SCHEDULE 1 CONNECTED FLIGHT RULES
- Rules determining when domestic flight is connected flight
- Rules determining when international flight is connected flight
- Application of connected flight rules in case of error on ticket
- SCHEDULE 2 MINOR AND CONSEQUENTIAL MODIFICATIONS TO REVENUE SCOTLAND AND TAX POWERS ACT 2014
- SCHEDULE 3 INDEX OF DEFINED EXPRESSIONS
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