{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-5/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-5/paragraph-5.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/5/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "After Schedule 5 insert—\n“SCHEDULE 5A\nAir passenger duty: territories etc\nPart 1\nPart 1 territories\nAlbania\nFinland\nLatvia\nPortugal (including Madeira)\nAlgeria\nFrance (including Corsica)\nLibya\nRomania\nAndorra\nGermany\nLiechtenstein\nRussian Federation, west of the Urals\nAustria\nGibraltar\nLithuania\nSan Marino\nAzores\nGreece\nLuxembourg\nSerbia\nBelarus\nGreenland\nFormer Yugoslav Republic of Macedonia\nSlovak Republic\nBelgium\nGuernsey\nMalta\nSlovenia\nBosnia and Herzegovina\nHungary\nMoldova\nSpain (including the Balearic Islands and the Canary Islands)\nBulgaria\nIceland\nMonaco\nSweden\nCroatia\nRepublic of Ireland\nMontenegro\nSwitzerland\nCyprus\nIsle of Man\nMorocco\nTunisia\nCzech Republic\nItaly (including Sicily and Sardinia)\nNetherlands\nTurkey\nDenmark (including the Faroe Islands)\nJersey\nNorway (including Svalbard)\nUkraine\nEstonia\nRepublic of Kosovo\nPoland\nWestern Sahara\nPart 2\nPart 2 territories\nAfghanistan\nEgypt\nKazakhstan\nSaudi Arabia\nArmenia\nEquatorial Guinea\nKuwait\nSenegal\nAzerbaijan\nEritrea\nKyrgyzstan\nSierra Leone\nBahrain\nEthiopia\nLebanon\nSudan\nBenin\nGabon\nLiberia\nSyria\nBermuda\nGambia\nMali\nTajikistan\nBurkina Faso\nGeorgia\nMauritania\nTogo\nCameroon\nGhana\nNiger\nTurkmenistan\nCanada\nGuinea\nNigeria\nUganda\nCape Verde\nGuinea-Bissau\nOman\nUnited Arab Emirates\nCentral African Republic\nIran\nPakistan\nUnited States of America\nChad\nIraq\nQatar\nUzbekistan\nDemocratic Republic of Congo\nIsrael and the Occupied Palestinian Territories\nRussian Federation, east of the Urals\nYemen\nRepublic of Congo\nIvory Coast\nSaint Pierre and Miquelon\nDjibouti\nJordan\nSao Tome and Principe\nPart 3\nPart 3 territories\nAngola\nCuba\nMacao SAR\nSaint Helena\nAnguilla\nDominica\nMadagascar\nSaint Lucia\nAntigua and Barbuda\nDominican Republic\nMalawi\nSaint Martin\nAruba\nEcuador\nMaldives\nSaint Vincent and the Grenadines\nAscension Island\nEl Salvador\nMartinique\nSeychelles\nBahamas\nFrench Guiana\nMauritius\nSomalia\nBangladesh\nGrenada\nMayotte\nSouth Africa\nBarbados\nGuadeloupe\nMexico\nSri Lanka\nBelize\nGuatemala\nMongolia\nSuriname\nBhutan\nGuyana\nMontserrat\nSwaziland\nBotswana\nHaiti\nMozambique\nTanzania\nBrazil\nHonduras\nNamibia\nThailand\nBritish Indian Ocean Territory\nHong Kong SAR\nNepal\nTrinidad and Tobago\nBritish Virgin Islands\nIndia\nNetherlands Antilles\nTurks and Caicos Islands\nBurma\nJamaica\nNicaragua\nVenezuela\nBurundi\nJapan\nPanama\nVietnam\nCayman Islands\nKenya\nPuerto Rico\nVirgin Islands\nChina\nNorth Korea\nReunion\nZambia\nColombia\nSouth Korea\nRwanda\nZimbabwe.\nComoros\nLaos\nSaint Barthelemy\nCosta Rica\nLesotho\nSaint Christopher and Nevis (St Kitts and Nevis)\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/5/paragraph/5",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}