SCHEDULES
SCHEDULE 6Air passenger duty: administration and enforcement
Application of excise enactments
2
Section 118B of that Act shall have effect for the purposes of Chapter IV of Part I of this Act in relation to any person who, in the course of a trade or business carried on by him, issues or arranges for the issue of tickets as if—
a
he were a revenue trader, and
b
the references to services supplied by or to him in the course or furtherance of a business were to services supplied by or to him in the course of issuing or arranging for the issue of tickets.