Related Commentary  Related HMRC Manuals

1(1)  In this Act, unless the context otherwise requires–

aerodrome”  means any area of land or water designed, equipped, set apart or commonly used for affording facilities for the landing and departure of aircraft;

approved wharf”  has the meaning given by section 20A below;

armed forces”  means the Royal Navy, the Royal Marines, the regular army and the regular air force, and any reserve or auxiliary force of any of those services which has been called out on permanent service, or embodied;

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