Section 80L Tax on carriage of passengers by airF1
A tax charged on the carriage of passengers by air from airports in Scotland is a devolved tax.
Annotations
Textual amendments
- F1
Pt. 4A Ch. 5 inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 17(1), 72(3)
Notes on Part 4A
Textual amendments
- F1
Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)