The Act Part 2 – Key Concepts Section 7 – Changes of circumstance beyond passengers’ control
22.This section provides a tax exemption for the carriage of a passenger on a flight where, for reasons beyond the passenger’s control:
	an exemption that would otherwise apply to the passenger (under section 3 to 6 or regulations under section 15) ceases to apply to the passenger (section 7(1)); or
	the passenger, in the course of a journey that includes only flights for which the passenger has a ticket, departs from a Scottish airport on a flight that is not shown on the passenger’s ticket (section 7(3)).