Setting of rate of air passenger dutyN.I.
1—(1) This section sets the rate of air passenger duty for the purposes of subsections F1... (5)(a) and (b) and [F2(5A)(c)] of section 30A of the Finance Act 1994.
F3(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) The rate set for the purposes of subsection (5)(a) of that section is £0.
(7) The rate set for the purposes of subsection (5)(b) of that section is £0.
F4(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10) The rate set for the purposes of subsection (5A)(c)(i) of that section is £0.
(11) This section has effect in relation to the carriage of air passengers beginning on or after the relevant day (as defined in section 30A of the Finance Act 1994).
Textual Amendments
F1Words in s. 1(1) omitted (17.7.2014 with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(11)(a)(i)
F2Words in s. 1(1) substituted (17.7.2014 with effect in accordance with s. 79(12) of the amending Act) by Finance Act 2014 (c. 26), s. 79(11)(a)(ii)
F3S. 1(2)-(5) omitted (17..7.2014 with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(11)(b)
F4S. 1(8)(9) omitted (17.7.2014 with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(11)(b)
Commencement Information
I1S. 1 in operation at 1.1.2013 by S.R. 2012/445, art. 2
Payments to HMRCN.I.
2 The Department of Finance and Personnel may pay to the Commissioners of Her Majesty's Revenue and Customs (“HMRC”) such sums as the Department thinks fit towards any expenditure incurred by HMRC in connection with air passenger duty chargeable at the rate set, or proposed to be set, for the purposes of the statutory provisions mentioned in section 1(1).
Commencement Information
I2S.2 in operation at 1.1.2013 by S.R. 2012/445, art. 2
CommencementN.I.
3 This Act, except this section and section 4, shall come into operation on such day or days as the Department of Finance and Personnel may by order appoint.
Short titleN.I.
4 This Act may be cited as the Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012.