F1Part 4ATaxation
Annotations:
Amendments (Textual)
F2CHAPTER 5Tax on carriage of passengers by air
Annotations:
Amendments (Textual)
F2
Pt. 4A Ch. 5 inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 17(1), 72(3)
80LTax on carriage of passengers by air
A tax charged on the carriage of passengers by air from airports in Scotland is a devolved tax.
Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)