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The Air Passenger Duty (Connected Flights) (Amendment) Order 2001
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- 2001 No. 809
- Explanatory Note
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Explanatory Note
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This Order, which comes into force on 1st April 2001, amends The Air Passenger Duty (Connected Flights) Order 1994 (S.I. 1994/1821) (“the Order”) which determines whether successive flights are treated as connected for the purpose of sections 30(6) and 31(3) of the Finance Act 1994 (c. 9) (“the Act”). The amendments made by this Order have been made following the repeal of section 31(6) of the Act by section 19(4) of the Finance Act 2000 (c. 17).
Article 3 amends Note (3) of the notes of interpretation of the case A rule contained in paragraph 1 of the Schedule to the Order by omitting the reference to an airport in the Isle of Man being treated as within the United Kingdom for air passenger duty purposes where duty equivalent to air passenger duty is charged in the Isle of Man by virtue of an Act of Tynwald.
Article 4 makes a corresponding amendment to the notes of interpretation of the case B rule contained in paragraph 2 of the Schedule to the Order by omitting Note (4) of those notes.
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