Section 40 Administration and enforcement.
(1)
Air passenger duty shall be a duty of excise and, accordingly, shall be under the care and management of the Commissioners.
(2)
Schedule 6 to this Act (administration and enforcement) shall have effect.
Air passenger duty shall be a duty of excise and, accordingly, shall be under the care and management of the Commissioners.
Schedule 6 to this Act (administration and enforcement) shall have effect.