Scotland Bill

59: After Clause 36, insert the following new Clause— ““Air passenger duty (1) In Part 4A of the 1998 Act (as inserted by section 28), after Chapter 4 (inserted by section 35) insert— ““CHAPTER 5 Air passenger duty 80L Air passenger duty (1) A duty of excise which is levied on the carriage, from a Scottish airport, of chargeable passengers on chargeable aircraft, is a devolved tax. (2) In this section— ““chargeable passenger”” refers, subject to sections 31 and 32 of the Finance Act 1994, to every passenger on an aircraft if their flight begins at an airport in Scotland; ““chargeable aircraft”” refers, subject to section 29 of the Finance Act 1994, to every aircraft designed or adapted to carry persons in addition to the flight crew.””