SCHEDULES

SCHEDULE 23Air passenger duty

PART 4Other provision

22

1

Section 43 (interpretation) is amended as follows.

2

In subsection (1) for the definition of “passenger” substitute—

passenger”, in relation to any aircraft, means any person carried on the aircraft other than—

a

a member of the flight crew,

b

a cabin attendant, or

c

a person who is not carried for reward and who satisfies such other requirements as may be prescribed.

3

After subsection (1) insert—

1A

The agreements and arrangements covered by the definition of “agreement for carriage” in subsection (1) include informal agreements or arrangements between, for example, members of a family or friends.