Finance Act 1994

[F1SCHEDULE 5AU.K.Air passenger duty: territories etc

Textual Amendments

F1Sch. 5A inserted (21.7.2009) (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 5 para. 5

Part 1U.K.Part 1 territories

AlbaniaFinlandLatviaPortugal (including Madeira)
AlgeriaFrance (including Corsica)LibyaRomania
AndorraGermanyLiechtensteinRussian Federation, west of the Urals
AustriaGibraltarLithuaniaSan Marino
AzoresGreeceLuxembourgSerbia
BelarusGreenland [F2North] MacedoniaSlovak Republic
BelgiumGuernseyMaltaSlovenia
Bosnia and HerzegovinaHungaryMoldovaSpain (including the Balearic Islands and the Canary Islands)
BulgariaIcelandMonacoSweden
CroatiaRepublic of IrelandMontenegroSwitzerland
CyprusIsle of ManMoroccoTunisia
[F3Czechia]Italy (including Sicily and Sardinia)NetherlandsTurkey
Denmark (including the Faroe Islands)JerseyNorway (including Svalbard)Ukraine
EstoniaRepublic of KosovoPolandWestern Sahara]

Textual Amendments

F2Word in Sch. 5A Pt. 1 substituted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(8)(a)(ii)(10)

F3Word in Sch. 5A Pt. 1 substituted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(8)(a)(i)(10)

[F4Part 1AU.K.Part 1A territories

Textual Amendments

F4Sch. 5A Pt. 1A inserted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(8)(b)(10)

AfghanistanCubaKyrgyzstanSenegal
AngolaCuracaoLebanonSeychelles
AnguillaDjiboutiLiberiaSierra Leone
Antigua and BarbudaDominicaMacauSint Eustatius
ArmeniaDominican RepublicMalawiSint Maarten
ArubaEgyptMaldivesSomalia
AzerbaijanEl SalvadorMaliSouth Korea
BahrainEquatorial GuineaMartiniqueSouth Sudan
BangladeshEritreaMauritaniaSri Lanka
BarbadosEthiopiaMayotteSt Helena, Ascension and Tristan da Cunha
BelizeFrench GuianaMongoliaSt Kitts and Nevis
BeninGabonMontserratSudan
BermudaGeorgiaNamibiaSuriname
BhutanGhanaNepalSyria
BonaireGrenadaNicaraguaTajikistan
BotswanaGuadeloupeNigerTanzania
BrazilGuatemalaNigeriaThe Bahamas
British Virgin IslandsGuineaNorth KoreaThe Gambia
Burkina FasoGuinea-BissauOmanTogo
BurundiGuyanaPakistanTrinidad and Tobago
CameroonHaitiPanamaTurkmenistan
CanadaHondurasQatarTurks and Caicos Islands
Cape VerdeIndiaRussian Federation, east of the Ural MountainsUganda
Cayman IslandsIranRwandaUnited Arab Emirates
Central African RepublicIraqSabaUnited States (including Puerto Rico and U.S. Virgin Islands)
ChadIsraelSaint BarthélemyUzbekistan
ChinaIvory CoastSaint LuciaVenezuela
ColombiaJamaicaSaint MartinYemen
ComorosJordanSaint Pierre and MiquelonZambia
CongoKazakhstanSaint Vincent and the GrenadinesZimbabwe
Congo (Democratic Republic)KenyaSao Tome and Principe
Costa RicaKuwaitSaudi Arabia]

F5Part 2U.K.Part 2 territories

Textual Amendments

F5Sch. 5A Pt. 2 omitted (with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(10)

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F6Part 3U.K.Part 3 territories

Textual Amendments

F6Sch. 5A Pt. 3 omitted (with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(10)

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