http://www.legislation.gov.uk/ukpga/1994/9/section/28Finance Act 1994An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1994-05-03texttext/xmlenStatute Law Database2026-05-09Expert Participation2026-04-01 Finance Act 1994s. 160(2)-(7)Finance (No. 2) Act 2017Sch. 5 para. 1Sch. 5 paras. 27 32-34Finance Act 1994Sch. 5 para. 2(1)(pa)The Customs (Amendment) (EU Exit) Regulations 2022reg. 4reg. 1 Part IChapter IV281A duty to be known as air passenger duty shall be charged in accordance with this Chapter on the carriage on a chargeable aircraft of any chargeable passenger.2Subject to the provisions of this Chapter about accounting and payment, the duty in respect of any carriage on an aircraft of a chargeable passenger—abecomes due when the aircraft first takes off on the passenger’s flight, andbshall be paid by the operator of the aircraft.3Sections 29 and 29A below set out how to determine if an aircraft is a chargeable aircraft for the purposes of this Chapter.4Subject to sections 31 and 32 below, every passenger on an aircraft is a chargeable passenger for the purposes of this Chapter if his flight begins at an airport in England, Wales or Northern Ireland.5In this Chapter, “flight”, in relation to any person, means his carriage on an aircraft; and for the purposes of this Chapter, a person’s flight is to be treated as beginning when he first boards the aircraft and ending when he finally disembarks from the aircraft.S. 28(3) substituted (17.7.2012) (with effect in accordance with Sch. 23 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 17Words in s. 28(4) substituted (with effect in accordance with s. 17(7) of the amending Act) by Scotland Act 2016 (c. 11), ss. 17(4), 72(3)Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7