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Finance Act 2015

Details of the Section

2.Subsection (1) introduces new subsections (4ZA) and (4ZB) to section 31 of Finance Act 1994.

3.New subsection (4ZA) extends the passenger exceptions to children under the age of 16 in standard class of travel.

4.New subsection (4ZB) applies the existing definition of standard class of travel for the purposes of new subsection (4ZA).

5.Subsection (2) provides that this amendment commences on 1 May 2015 but specifies that, in relation to the carriage of a passenger which begins before 1 March 2016, subsection (4ZA) applies only to children under the age of 12.

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