Part 4 Other Provision
Finance Act 2012 (2012 c 14) | Legislation

Part 4 Other Provision

16

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

17

In section 28 (introduction to air passenger duty) for subsection (3) substitute—

“(3)     Sections 29 and 29A below set out how to determine if an aircraft is a chargeable aircraft for the purposes of this Chapter.â€

18

(1)     Section 29 (chargeable aircraft) is amended as follows.

(2)     For subsection (1) substitute—

“(1)     For the purposes of this Chapter an aircraft is a chargeable aircraft if—

(a)     it is a fixed-wing aircraft designed or adapted to carry persons in addition to the flight crew,

(b)     its authorised take-off weight is not less than 5.7 tonnes, and

(c)     it is fuelled by kerosene (as defined in section 1(8) of the Hydrocarbon Oil Duties Act 1979).â€

(3)     In subsection (2) for “ten†(wherever occurring) substitute “5.7â€.

(4)     Omit subsection (3).

19

After section 29 insert—

“29A Chargeable aircraft: exceptions

(1)     This section applies for the purposes of this Chapter.

(2)     An aircraft is not a chargeable aircraft whenever its operation falls within an exemption set out in sub-paragraph (b), (c), (f) or (g) under the

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