Paragraph 24

In section 223 (certification of matters by Revenue Scotland), in subsection (1), after paragraph (c) insert—

“(d)

that an aircraft is or is not, in relation to a specified flight, a chargeable aircraft for the purposes of the ADT(S) Act 2017,

(e)

that a passenger on an aircraft is or is not, in relation to a specified flight, a chargeable passenger for the purposes of the ADT(S) Act 2017,”.