{
  "url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017/section-19",
  "json_url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017/section-19.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": "section/19",
  "kind": "section",
  "number": "19",
  "heading": "Taxable persons",
  "text": "(1) Every aircraft operator that carries out a taxable activity is a taxable person.\n(2) The taxable person is the taxpayer (for the purposes of the Revenue Scotland and Tax Powers Act 2014), irrespective of whether that person recovers from chargeable passengers all or any part of the cost of the tax.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2017/2/section/19",
    "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."
}