# Finance Act 1994, 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.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/section/40 (the official version)
Page: https://openlegislation.uk/finance-act-1994/section-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.