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The Air Passenger Duty (Rate) (Qualifying Territories) Order 2006

S.I. 2006/2693 · Made 10 October 2006

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

EXCISE

Made 10th October 2006

Laid before the House of Commons 11th October 2006

Coming into force 1st November 2006

The Treasury make the following Order in exercise of the power conferred by section 30(9B) of the Finance Act 1994 f1:

Annotations to the whole text

Footnotes

f1

1994 c.9; subsections (9A) and (9B) were inserted by section 121 (1) and (4) of the Finance Act 2002 (c.23).

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

(1)

This Order may be cited as the Air Passenger Duty (Rate) (Qualifying Territories) Order 2006.

(2)

It comes into force on 1st November 2006 and applies to the carriage of a passenger on an aircraft which begins on or after that date.

2

In the list of territories in subsection (9A) of section 30 of the Finance Act 1994 insert “Croatia” after “Bulgaria”.

Signature

Dave Watts

Claire Ward

Two of the Lords Commissioners of Her Majesty’s Treasury

10th October 2006

Explanatory note

(This note is not part of the Order)

This Order, which comes into force on 1st November 2006, extends the destinations to which the lower rates of air passenger duty in section 30(3A) of the Finance Act 1994 apply by adding Croatia to the list of qualifying territories in section 30(9A) of that Act.

A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies.