On page 2 of this post is an excerp from the law. Within it is the following,
- if any passengers or cargo are carried gratuitously in the aircraft on that flight -
Without tearing the legislation apart, does that mean that if anyone is carried for free, then it is a public transport flight??
Personally I don't have a problem with PPL's doing ferry flights, even if in reality it is hour building.
If it is a problem, then would the tax man see it as some form of undeclared income? It has value that you haven't paid out on...