{
  "url": "https://openlegislation.uk/air-passenger-duty-setting-of-rate-act-northern-ireland-2012/section-1",
  "json_url": "https://openlegislation.uk/air-passenger-duty-setting-of-rate-act-northern-ireland-2012/section-1.json",
  "legislation": "nia/2012/5",
  "legislation_title": "Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012",
  "legislation_url": "https://openlegislation.uk/air-passenger-duty-setting-of-rate-act-northern-ireland-2012",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Setting of rate of air passenger duty",
  "text": "(1) This section sets the rate of air passenger duty for the purposes of subsections ... (5)(a) and (b) and (5A)(c) of section 30A of the Finance Act 1994.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) The rate set for the purposes of subsection (5)(a) of that section is £0.\n(7) The rate set for the purposes of subsection (5)(b) of that section is £0.\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(10) The rate set for the purposes of subsection (5A)(c)(i) of that section is £0.\n(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).",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 1 in operation at 1.1.2013 by S.R. 2012/445, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2012/5/section/1",
    "retrieved_at": "2026-10-29T20:20:34.840422+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."
}