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SCHEDULES

SCHEDULE 23U.K.Air passenger duty

PART 4 U.K.Other provision

18(1)Section 29 (chargeable aircraft) is amended as follows.U.K.

(2)For subsection (1) substitute—

(1)For the purposes of this Chapter an aircraft is a chargeable aircraft if—

(a)it is a fixed-wing aircraft designed or adapted to carry persons in addition to the flight crew,

(b)its authorised take-off weight is not less than 5.7 tonnes, and

(c)it is fuelled by kerosene (as defined in section 1(8) of the Hydrocarbon Oil Duties Act 1979).

(3)In subsection (2) for “ten” (wherever occurring) substitute “ 5.7 ”.

(4)Omit subsection (3).