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SCHEDULES

SCHEDULE 23U.K.Air passenger duty

PART 3 U.K.Devolution of Northern Ireland long haul rates of duty

8(1)Section 30 (rates of duty) is amended as follows.U.K.

(2)After subsection (1) insert—

(1A)Subsection (1) does not apply to the carriage of a chargeable passenger to which section 30A below (Northern Ireland long haul rates of duty) applies.

(3)Omit subsections (4B) to (4D) (as inserted by paragraph 4(6) above).

(4)The amendments made by this paragraph have effect in relation to the carriage of passengers beginning on or after the relevant day as defined in section 30A of FA 1994 (as inserted by paragraph 9 below).