Commentary on provisions of Act Section 17: Tax on carriage of passengers by air
This section, along with section 19 provides the mechanism for bringing to an end the collection and management of the United Kingdom’s air passenger duty in Scotland and allowing the Scottish Parliament to introduce its own tax on the carriage of passengers by air from airports in Scotland.
	Subsection (1) introduces new section 80L to Chapter 5, Part 4A of the Scotland Act 1998. New section 80L provides that a tax charged on the carriage of passengers by air from airports in Scotland is a devolved tax.
	From a date to be appointed by regulations made by the Treasury, the existing air passenger duty will be limited to the carriage of passengers on flights beginning at an airport in England, Wales or Northern Ireland. The new devolved tax cannot be charged on the carriage of passengers boarding an aircraft prior to that date.