PART 2

Tax, borrowing and financial information

Devolved taxes

Tax on carriage of passengers by air
17
1
In Part 4A of the Scotland Act 1998, after Chapter 4 insert—
CHAPTER 5

Tax on carriage of passengers by air

Tax on carriage of passengers by air
80L
A tax charged on the carriage of passengers by air from airports in Scotland is a devolved tax.
2
Tax may not be charged in accordance with that provision on the carriage of passengers boarding aircraft before the date appointed under subsection (7).
3
Chapter 4 of Part 1 of The Finance Act 1994 (air passenger duty) is amended as follows.
4
In section 28(4) (a chargeable passenger is a passenger whose journey begins at an airport in the United Kingdom), for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.
5
In section 31(4B) (exception for passengers departing from airports in designated region of the United Kingdom) for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.
6
The Air Passenger Duty (Designated Region of the United Kingdom) Order 2001 (S.I. 2001/808) is revoked.
7
Subsections (3) to (6) have effect in relation to flights beginning on or after such date as the Treasury appoint by regulations made by statutory instrument.
S. 17 in force at 23.5.2016, see s. 72(3)