Schedule 1 Aviation activity
(1) An aviation activity consists of any of the following activities other than excluded flights -
(a) a flight departing from an aerodrome situated in the United Kingdom and arriving in an aerodrome situated -
(i) in the United Kingdom;
(ii) in an EEA State;
(iii) in Gibraltar;
(iv) on an offshore structure in the UK sector of the continental shelf or an offshore structure in the continental shelf of an EEA state;
(v) in Switzerland;
(b) a flight arriving in an aerodrome situated in the United Kingdom from an aerodrome situated in Gibraltar.
(c) a flight departing from an aerodrome situated in Great Britain and arriving in an aerodrome situated in Switzerland.