Finance Act 2012

This section has no associated Explanatory Notes

21In section 30A (as inserted by paragraph 9 above) after subsection (5) insert—

(5A)In relation to the carriage of a chargeable passenger on an aircraft to which section 30(4F) applies—

(a)if the rate which (apart from this subsection) would apply is the rate set for the purposes of subsection (3)(a) or (b), the following rate is to apply instead—

(i)the rate set by an Act of the Northern Ireland Assembly for the purposes of this paragraph, or

(ii)if no rate is so set for the purposes of this paragraph, a rate equal to twice the rate set for the purposes of subsection (3)(b),

(b)if the rate which (apart from this subsection) would apply is the rate set for the purposes of subsection (4)(a) or (b), the following rate is to apply instead—

(i)the rate set by an Act of the Northern Ireland Assembly for the purposes of this paragraph, or

(ii)if no rate is so set for the purposes of this paragraph, a rate equal to twice the rate set for the purposes of subsection (4)(b), and

(c)if the rate which (apart from this subsection) would apply is the rate set for the purposes of subsection (5)(a) or (b), the following rate is to apply instead—

(i)the rate set by an Act of the Northern Ireland Assembly for the purposes of this paragraph, or

(ii)if no rate is so set for the purposes of this paragraph, a rate equal to twice the rate set for the purposes of subsection (5)(b).