13.—(1) Subject to paragraph (2) below, section 31(1) of the Act shall have effect as if the reference in paragraph (a) thereof to a person who is a chargeable passenger in relation to a flight on his outward journey included a person whose outward journey began at an airport in the Isle of Man.
(2) Paragraph (1) above only applies in the case of a person–
(a)whose outward journey in question begins at an airport in the Isle of Man; and
(b)who, by virtue of an act of Tynwald charging a duty equivalent to air passenger duty, is the equivalent of a chargeable passenger in relation to that outward journey.