Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 23 Air passenger duty

PART 1 Northern Ireland long haul rates of duty from 1 November 2011 to 31 March 2012

1 In section 30 of FA 1994 (air passenger duty: rates of duty) after subsection (4A) insert—

“(4B) Subsection (4C) applies if—

(a) the passenger’s journey is a relevant Northern Ireland journey, and

(b) apart from subsection (4C), subsection (2) would not apply to the journey.

(4C) The applicable rate in subsection (2) applies to the journey instead of the applicable rate in subsection (3), (4) or (4A) (as the case may be).

(4D) A passenger’s journey is a “relevant Northern Ireland journey”—

(a) in the case of a journey which has only one flight, if the flight begins in Northern Ireland, and

(b) in any other case, if the first flight of the journey—

(i) begins in Northern Ireland, and

(ii) is not followed by a connected flight beginning at a place in the United Kingdom or a territory specified in Part 1 of Schedule 5A.”

2 In article 3 of the Air Passenger Duty (Connected Flights) Order 1994 (S.I. 1994/1821) for “section 30(6), or section 31(3),” substitute “Chapter 4 of Part 1”.

3 The amendments made by this Part of this Schedule have effect in relation to the carriage of passengers beginning on or after 1 November 2011 but before 1 April 2012.