{
  "url": "https://openlegislation.uk/draft-air-departure-tax-administration-scotland-amendment-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/draft-air-departure-tax-administration-scotland-amendment-regulations-2026/introduction.json",
  "legislation": "sdsi/2026/9780111066973",
  "legislation_title": "The Air Departure Tax (Administration) (Scotland) Amendment Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-air-departure-tax-administration-scotland-amendment-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the Scottish Parliament under section 42(1)(c) and (d) of the Air Departure Tax (Scotland) Act 2017, for approval by resolution of the Scottish Parliament.\nAIR DEPARTURE TAX\nMade 2026\nComing into force 1st December 2026\nThe Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 41, 42(3)(a) and 43 of the Air Departure Tax (Scotland) Act 2017 and all other powers enabling them to do so.\nIn accordance with section 42(1)(c) and (d) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2017 asp 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2026/9780111066973/introduction",
    "retrieved_at": "2026-10-30T15:27:43.242830+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."
}