17 Tax on carriage of passengers by air
Scotland Act 2016 (2016 c 11) | Legislation

Devolved Taxes

17  Tax on carriage of passengers by air

(1)     In Part 4A of the Scotland Act 1998, after Chapter 4 insert—

“Chapter 5
Tax on Carriage of Passengers by Air
80L Tax on carriage of passengers by air

A tax charged on the carriage of passengers

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