SCHEDULE 3 25 (introduced by section 40) I NDEX OF DEFINED EXPRESSIONS Expression Interpretation provision accounting period section 17(3) administrative tax representative section 37(1) 30 ADT register section 37(1) agreement for carriage section 5(1) and (2) airport section 37(1) carriage section 5(1) 28 Air Departure Tax (Scotland) Bill Schedule 3—Index of defined expressions certificate of airworthiness section 37(1) chargeable aircraft section 3 chargeable passenger section 2(1) connected flights section 9(6) deregistered (for the tax) section 15(3) 5 EEA agreement section 37(1) EEA State section 37(1) exemption section 37(1) final destination (of a person on a flight) section 9(5) fiscal tax representative section 37(1) 10 flight (and when flight begins and ends) section 4 flight crew section 37(1) handle (passengers) section 30 handling agent section 30 kerosene section 37(1) 15 maximum passenger capacity section 6 maximum take-off weight section 6 non-chargeable aircraft section 37(1) non-chargeable passenger sections 37(1) occasional return section 37(1) 20 operator section 37(1) passenger section 37(1) pitch (of a seat) section 7(2) premium rate (of tax) section 9(3)(b)(ii) Air Departure Tax (Scotland) Bill 29 Schedule 3—Index of defined expressions quarterly return section 37(1) registered (for the tax) section 14(4) scheduled schedule 1, paragraph 1(4) security section 28(6) special accounting scheme section 20(2) 5 special category aircraft section 9(7) special rate (of tax) section 9(3)(a) standard class travel (on a flight) section 7 standard rate (of tax) section 9(3)(b)(i) tax section 37(1) 10 tax representative section 37(1) taxable activity section 11 taxable person section 12 ticket section 37(1) ticketed schedule 1, paragraph 1(4) 15 working during a flight section 2(2) Air Departure Tax (Scotland) Bill [AS INTRODUCED] An Act of the Scottish Parliament to make provision for a tax on the carriage of passengers by air from airports in Scotland.