OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

Section 39 of the Finance Act 1994 provides for airlines to use a scheme to identify the exemptions from duty for connected flights and return journeys within the United Kingdom. These Regulations amend and expand section 39 so as to enable extended schemes to be permitted under which all exemptions from duty may be calculated if the registered operator so desires.