Explanatory note

This Order, which comes into force on 1st February 2007, extends the destinations to which the lower rates of air passenger duty in section 30(3A) of the Finance Act 1994 apply by adding the territories listed in article 2 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 no impact on the private or voluntary sectors is foreseen.