Air Departure Tax (Scotland) Act 2017

Prospective

15Key concepts may be modified by regulationsS

This section has no associated Explanatory Notes

(1)The Scottish Ministers may by regulations make other provision concerning—

(a)who is a chargeable passenger,

(b)who is a non-chargeable passenger,

(c)which aircraft are chargeable aircraft,

(d)which aircraft are non-chargeable aircraft.

(2)Regulations under this section—

(a)may add, change or remove—

(i)any exemption from being a chargeable passenger or chargeable aircraft, and

(ii)any provision that defines or otherwise explains a term or expression, and

(b)may modify this Act.