F1PART 4AFree Allocation
CHAPTER 2Aviation
Aviation: entitlement to free allocation in 2021-2025 allocation period34K.
A person is only entitled to a free allocation of allowances under this Chapter for scheme years—
(a)
in the 2021-2025 allocation period; and
(b)
in relation to which the person is an aircraft operator,
and references in this Chapter to a person's “aviation free allocation entitlement” must be construed accordingly.