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Schedule 1 PARTICULARS OF AN AIR PASSENGER DUTY ACCOUNT

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

For each accounting period—

(a)

the amount, before adjustment, of any duty payable;

(b)

the amount of any adjustment;

(c)

the amount, after adjustment, of any duty payable;

(d)

the amount, date and method of payment of any duty paid;

(e)

the number of passengers carried—

(i)

chargeable at the rate set out in section 30(2) of the Act; and

(ii)

chargeable at the rate set out in section 30(4) of the Act;

(f)

the number of passengers who were not chargeable passengers by virtue of each of subsections (1), (3), (4) and (5) of section 31 of the said Act;

(g)

the number of persons carried who, but for the exceptions provided for by the definition of “passenger” in section 43(1) of the Act, would be chargeable passengers;

(h)

in respect of passengers whose outward journey began at an airport in the Isle of Man, such other particulars as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.