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The Air Passenger Duty (Designated Region of the United Kingdom) Order 2001
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- UK Statutory Instruments
- 2001 No. 808
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order, which comes into force on 1st April 2001, designates a region comprising the areas mentioned in Article 4 for the purposes of section 31(4B) of the Finance Act 1994(1) so that an air passenger, whose flight departs from an airport in the region, will not be treated as a chargeable passenger for the purposes of Air Passenger Duty. The areas described in Article 4 comprise the area within or in relation to which the functions of the body known as the Highlands and Islands Enterprise are exercisable by virtue of section 21(1)(a) and (b) of the Enterprise and New Towns (Scotland) Act 1990 (c. 35).
(1)
1994 c. 9; section 31(4B) was inserted by Finance Act 2000 (c. 17) section 19(3).
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