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Legislation
Finance Act 2000

Crossheading Air passenger duty

  • Section 18 Rates of duty.
  • Section 19 Changes in exemption from duty.
  1. Air passenger duty
  2. Rates of duty.

Section 18 | Rates of duty.

From legislation.gov.uk

(1)RepealedF1

(2)RepealedF1

(3)RepealedF1

(4)RepealedF1

(5)RepealedF1

(6)At the end of the section add—

(10)In this section “standard class travel”, in relation to carriage on an aircraft, means—

(a)in the case of an aircraft on which only one class of travel is available, that class of travel;

(b)in any other case, the lowest class of travel available on the aircraft.

.

(7)RepealedF2

(8)This section applies to any carriage of a passenger on an aircraft which begins on or after 1st April 2001.

Notes

  1. F1

    S. 18(1)-(5) omitted (with effect in accordance with Sch. 5 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 5 para. 6(b)(i)

  2. F2

    S. 18(7) omitted (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 5 para. 6(b)(ii)

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