44.These sections define taxable activity and taxable person. Their combined effect is that every aircraft operator that carries a chargeable passenger on a chargeable aircraft on a flight that begins at an airport in Scotland is a taxable person. Section 19(2) clarifies that the aircraft operator, and not the passenger, is the taxpayer.
The Act Part 4 – Payment, Collection and Management of Tax Sections 18 and 19 (taxable activities and taxable persons)