OpenLegislation

Section 1 Setting of rate of air passenger dutyI1

Northern Ireland

(1)

This section sets the rate of air passenger duty for the purposes of subsections F1... (5)(a) and (b) and F2(5A)(c) of section 30A of the Finance Act 1994.

F3(2)

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(3)

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(4)

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(5)

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(6)

The rate set for the purposes of subsection (5)(a) of that section is £0.

(7)

The rate set for the purposes of subsection (5)(b) of that section is £0.

F4(8)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10)

The rate set for the purposes of subsection (5A)(c)(i) of that section is £0.

(11)

This section has effect in relation to the carriage of air passengers beginning on or after the relevant day (as defined in section 30A of the Finance Act 1994).

Annotations

Textual amendments

F1

Words in s. 1(1) omitted (17.7.2014 with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(11)(a)(i)

F2

Words in s. 1(1) substituted (17.7.2014 with effect in accordance with s. 79(12) of the amending Act) by Finance Act 2014 (c. 26), s. 79(11)(a)(ii)

F3

S. 1(2)-(5) omitted (17..7.2014 with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(11)(b)

F4

S. 1(8)(9) omitted (17.7.2014 with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(11)(b)

Commencement

I1

S. 1 in operation at 1.1.2013 by S.R. 2012/445, art. 2