{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-5",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-5.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/9/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Section 13AC (use of rebated kerosene for private pleasure-flying) is amended as follows.\n(2) After subsection (6) insert—\n“(6A) In this section “private pleasure-flying” means the use of an aircraft otherwise than for commercial purposes by—\n(a) the owner of the aircraft, or\n(b) any other person entitled to use it.\n(6B) For the purposes of subsection (6A), the cases in which an aircraft is to be regarded as used for commercial purposes include any case where—\n(a) consideration is provided by any person for the use of the aircraft (whether for the carriage of passengers or goods or for the supply of services or otherwise), or\n(b) the aircraft is used for the purposes of any public authority.\n(6C) Regulations may provide for other cases in which use of an aircraft is treated as being, or not being, private pleasure-flying for the purposes of this section.”\n(3) In subsection (7), omit the definition of “private pleasure-flying”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 9 para. 5 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/9/paragraph/5",
    "retrieved_at": "2026-10-29T09:04:43.590954+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."
}