Section 17 Tax on carriage of passengers by airI1
In Part 4A of the Scotland Act 1998, after Chapter 4 insert—
“CHAPTER 5
Tax on carriage of passengers by air
Tax on carriage of passengers by air
80LA tax charged on the carriage of passengers by air from airports in Scotland is a devolved tax.”
Tax may not be charged in accordance with that provision on the carriage of passengers boarding aircraft before the date appointed under subsection (7).
Chapter 4 of Part 1 of The Finance Act 1994 (air passenger duty) is amended as follows.
In section 28(4) (a chargeable passenger is a passenger whose journey begins at an airport in the United Kingdom), for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.
In section 31(4B) (exception for passengers departing from airports in designated region of the United Kingdom) for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.
The Air Passenger Duty (Designated Region of the United Kingdom) Order 2001 (S.I. 2001/808) is revoked.
Subsections (3) to (6) have effect in relation to flights beginning on or after such date as the Treasury appoint by regulations made by statutory instrument.