{
  "url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017/schedule-3",
  "json_url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017/schedule-3.json",
  "legislation": "asp/2017/2",
  "legislation_title": "Air Departure Tax (Scotland) Act 2017",
  "legislation_url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017",
  "path": "schedule/3",
  "kind": "schedule",
  "number": "3",
  "heading": "INDEX OF DEFINED EXPRESSIONS",
  "text": "Expression\nInterpretation provision\naccounting period\nsection 24(3)\nadministrative tax representative\nsection 44(1)\nADT register\nsection 44(1)\nagreement for carriage\nsection 12(1) and (2)\nairport\nsection 44(1)\nauthorised officer\nsection 6(3)\nbeyond a passenger's control\nsection 7(4)\ncarriage\nsection 12(1)\ncertificate of airworthiness\nsection 44(1)\nchargeable aircraft\nsection 8\nchargeable passenger\nsection 2(1)\nconnected flights\nsection 44(1)\nderegistered (for the tax)\nsection 22(3)\nEEA agreement\nsection 44(1)\nEEA State\nsection 44(1)\nexemption\nsection 44(1)\nfinal destination (of a person on a flight)\nsection 16(5)\nfiscal tax representative\nsection 44(1)\nflight (and when flight begins and ends)\nsection 11\nflight crew\nsection 44(1)\nhandle (passengers)\nsection 37\nhandling agent\nsection 37\nkerosene\nsection 44(1)\nmaterial inaccuracy\nsection 40(3)\nmaximum passenger capacity\nsection 13\nmaximum take-off weight\nsection 13\nNATO IMHQ\nsection 6(3)\nNATO passenger\nsection 6(3)\nNATO visiting force\nsection 6(3)\nnon-chargeable aircraft\nsection 44(1)\nnon-chargeable passenger\nsection 44(1)\nNorth Atlantic Treaty\nsection 6(3)\noccasional return\nsection 44(1)\noperator\nsection 44(1)\npassenger\nsection 44(1)\npitch (of a seat)\nsection 14(2)\npremium rate (of tax)\nsection 16(3)(b)(ii)\nquarterly return\nsection 44(1)\nregistered (for the tax)\nsection 21(3)\nreward\nsection 3(4)\nscheduled\nschedule 1, paragraph 1(4)\nsecurity\nsection 35(6)\nspecial accounting scheme\nsection 27(2)\nspecial category aircraft\nsection 16(6)\nspecial rate (of tax)\nsection 16(3)(a)\nstandard class travel (on a flight)\nsection 14\nstandard rate (of tax)\nsection 16(3)(b)(i)\ntax\nsection 44(1)\ntax representative\nsection 44(1)\ntaxable activity\nsection 18\ntaxable person\nsection 19\nticket\nsection 44(1)\nticketed\nschedule 1, paragraph 1(4)\nworking during a flight\nsection 2(2)\nworking in relation to an aircraft\nsection 3(3)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2017/2/schedule/3",
    "retrieved_at": "2026-10-29T20:13:23.809208+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}