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Finance Act 2012

Part 3 of Schedule 23 - - Devolution of Northern Ireland direct long haul rates of duty

37.On 27 September 2011, at the same time that it announced the reduction in APD rates for passengers on direct long haul flights from Northern Ireland, the Government announced that, in order to provide a more lasting solution, aspects of APD would be devolved to Northern Ireland.  Part 3 of Schedule 23 includes changes which devolve to the Northern Ireland Assembly the rate of APD to be applied to passengers on direct long haul flights that take off from Northern Ireland, on or after a day to be appointed by order.

38.Part 3 also makes provision for the setting up and maintenance of a separate register of aircraft operators with routes from Northern Ireland.  The Commissioners may keep a register of aircraft operators operating routes from Northern Ireland, and if they do, operators currently registered for APD with routes that begin in Northern Ireland will need to register a second time and will need to account for APD on their Northern Ireland routes separately from their other routes.  Operators who only operate routes that begin in Northern Ireland will only be required to register on the Northern Ireland register.

39.In addition, to allow for more effective management of the tax, Part 3 introduces provisions for HMRC to disclose information to the Secretary of State, the Treasury or the Department of Finance and Personnel in Northern Ireland.

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