Chwilio Deddfwriaeth

Chwiliad Uwch

Air Departure Tax (Scotland) Act 2017

Changes to legislation:

There are currently no known outstanding effects for the Air Departure Tax (Scotland) Act 2017. 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.

  1. Introductory Text

  2. PART 1 AIR DEPARTURE TAX

    1. 1.Air departure tax

  3. PART 2 KEY CONCEPTS

    1. Chargeable passengers and exemptions

      1. 2.Meaning of chargeable passenger

      2. 3.Passengers not carried for reward

      3. 4.Passengers under the age of 16

      4. 5.Passengers carried on connected flights

      5. 6.NATO passengers

      6. 7.Changes of circumstance beyond passengers' control

    2. Chargeable aircraft and exemptions

      1. 8.Meaning of chargeable aircraft

      2. 9.Aircraft used under public service obligation

      3. 10.Aircraft used for military, emergency, training or research flights

    3. Other key concepts

      1. 11.Meaning of flight

      2. 12.Meaning of carriage and agreement for carriage

      3. 13.Meaning of maximum passenger capacity and maximum take-off weight

      4. 14.Meaning of standard class travel

    4. Modification of key concepts

      1. 15.Key concepts may be modified by regulations

  4. PART 3 TAX RATES

    1. 16.Tax structure

    2. 17.Tax bands and tax rate amounts to be set by regulations

  5. PART 4 PAYMENT, COLLECTION AND MANAGEMENT OF TAX

    1. Liability for tax

      1. 18.Taxable activity

      2. 19.Taxable persons

    2. Registration

      1. 20.Revenue Scotland to keep ADT register

      2. 21.Duty to register for tax

      3. 22.Duty to deregister for tax

    3. Tax returns

      1. 23.Duty to make returns and pay tax

      2. 24.Quarterly returns

      3. 25.Occasional returns

      4. 26.Form and content of returns

      5. 27.Special accounting schemes

    4. Tax representatives

      1. 28.Duty to have tax representative

      2. 29.Fiscal and administrative tax representatives

      3. 30.Fiscal tax representatives: powers, duties and liabilities

      4. 31.Administrative tax representatives: powers, duties and limits on liability

      5. 32.Eligibility to be tax representative

      6. 33.Duration of tax representative appointments

      7. 34.Duty to notify Revenue Scotland if appointment ceases to have effect

    5. Provision of security

      1. 35.Security required by individual directions

      2. 36.Security required by general directions

    6. Handling agents

      1. 37.Meaning of handle and handling agent

      2. 38.Liability of handling agents

    7. Communications with Revenue Scotland

      1. 39.Communications with Revenue Scotland

      2. 40.Inaccuracies in information provided to Revenue Scotland

    8. Modification of administrative provisions

      1. 41.Administrative provisions may be modified by regulations

  6. PART 5 FINAL PROVISIONS

    1. 42.Regulations

    2. 43.Ancillary provision

    3. 44.Interpretation

    4. 45.Minor and consequential modifications

    5. 46.Crown application

    6. 47.Index of defined expressions

    7. 48.Commencement

    8. 49.Short title

    1. SCHEDULE 1

      CONNECTED FLIGHT RULES

      1. Rules determining when domestic flight is connected flight

        1. 1.(1) This paragraph applies if— (a) a passenger is carried...

      2. Rules determining when international flight is connected flight

        1. 2.(1) This paragraph applies if— (a) a passenger is carried...

      3. Application of connected flight rules in case of error on ticket

        1. 3.(1) This paragraph applies if— (a) there is an error...

    2. SCHEDULE 2

      MINOR AND CONSEQUENTIAL MODIFICATIONS TO REVENUE SCOTLAND AND TAX POWERS ACT 2014

      1. 1.This schedule amends the Revenue Scotland and Tax Powers Act...

      2. 2.(1) Section 141 (power to inspect business premises) is amended...

      3. 3.(1) Section 159 (penalty for failure to make returns) is...

      4. 4.In the italic heading before section 164, after “Scottish landfill...

      5. 5.(1) Section 164 (Scottish landfill tax: first penalty for failure...

      6. 6.In section 165 (Scottish landfill tax: multiple failures to make...

      7. 7.In section 166 (Scottish landfill tax: 6 month penalty for...

      8. 8.In section 167 (Scottish landfill tax: 12 month penalty for...

      9. 9.(1) Section 168 (penalty for failure to pay tax) is...

      10. 10.In section 169 (land and buildings transaction tax: amounts of...

      11. 11.In the italic heading before section 170, after “Scottish landfill...

      12. 12.(1) Section 170 (Scottish landfill tax: first penalty for failure...

      13. 13.(1) Section 171 (Scottish landfill tax: penalties for multiple failures...

      14. 14.In section 172 (Scottish landfill tax: 6 month penalty for...

      15. 15.In section 173 (Scottish landfill tax: 12 month penalty for...

      16. 16.(1) Section 182 (penalty for inaccuracy in taxpayer document) is...

      17. 17.In the italic heading before section 209, for “register for...

      18. 18.(1) Section 209 (penalty for failure to register for tax...

      19. 19.(1) Section 210 (amount of penalty for failure to register...

      20. 20.In the italic heading before section 211, for “Chapter 5”...

      21. 21.After section 215 (assessment of penalties under section 209), insert—...

      22. 22.Before section 216, insert— “ Power to change penalty provisions...

      23. 23.In section 216 (power to change penalty provisions in Chapter...

      24. 24.In section 223 (certification of matters by Revenue Scotland), in...

      25. 25.(1) Section 233 (appealable decisions) is amended as follows.

      26. 26.In section 252 (general interpretation), before the definition of “the...

      27. 27.(1) Schedule 5 (index of defined expressions) is amended as...

    3. SCHEDULE 3

      INDEX OF DEFINED EXPRESSIONS

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.

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