{
  "url": "https://openlegislation.uk/air-passenger-duty-regulations-1994/regulation-13",
  "json_url": "https://openlegislation.uk/air-passenger-duty-regulations-1994/regulation-13.json",
  "legislation": "uksi/1994/1738",
  "legislation_title": "The Air Passenger Duty Regulations 1994",
  "legislation_url": "https://openlegislation.uk/air-passenger-duty-regulations-1994",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Outward journey of an Isle of Man return passenger",
  "text": "(1) Subject to paragraph (2) below, section 31(1) of the Act shall have effect as if the reference in paragraph (a) thereof to a person who is a chargeable passenger in relation to a flight on his outward journey included a person whose outward journey began at an airport in the Isle of Man.\n(2) Paragraph (1) above only applies in the case of a person–\n(a) whose outward journey in question begins at an airport in the Isle of Man; and\n(b) who, by virtue of an act of Tynwald charging a duty equivalent to air passenger duty, is the equivalent of a chargeable passenger in relation to that outward journey.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1738/regulation/13",
    "retrieved_at": "2026-10-29T13:30:17.977317+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}