Part 3 Devolution of Northern Ireland Long Haul Rates of Duty
Finance Act 2012 (2012 c 14) | Legislation

Part 3 Devolution of Northern Ireland Long Haul Rates of Duty

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Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.

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(1)     Section 30 (rates of duty) is amended as follows.

(2)     After subsection (1) insert—

“(1A)     Subsection (1) does not apply to the carriage of a chargeable passenger to which section 30A below (Northern Ireland long haul rates of duty) applies.â€

(3)     Omit subsections (4B) to (4D) (as inserted by paragraph 4(6) above).

(4)     The amendments made by this paragraph have effect in relation to the carriage of passengers beginning on or after the relevant day as defined in section 30A of FA 1994 (as inserted by paragraph 9 below).

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After section 30 insert—

“30A Northern Ireland long haul rates of duty

(1)     This section applies to the carriage of a chargeable passenger if—

(a)     the carriage begins on or after the relevant day,

(b)     the only flight, or the first flight, of the passenger's journey begins at a place in Northern Ireland,

(c)     the passenger's journey does not end at a place in the United Kingdom or a territory specified in Part 1 of Schedule 5A, and

(d)

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