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STATUTORY INSTRUMENTS

2006 No. 2693

EXCISE

The Air Passenger Duty (Rate) (Qualifying Territories) Order 2006

  Made 10th October 2006 
  Laid before the House of Commons 11th October 2006 
  Coming into force 1st November 2006 

The Treasury make the following Order in exercise of the power conferred by section 30(9B) of the Finance Act 1994 [1]:

     1. —(1) This Order may be cited as the Air Passenger Duty (Rate) (Qualifying Territories) Order 2006.

    (2) It comes into force on 1st November 2006 and applies to the carriage of a passenger on an aircraft which begins on or after that date.

     2. In the list of territories in subsection (9A) of section 30 of the Finance Act 1994 insert "Croatia" after "Bulgaria".


Dave Watts

Claire Ward
Two of the Lords Commissioners of Her Majesty's Treasury

10th October 2006


EXPLANATORY NOTE

(This note is not part of the Order)


This Order, which comes into force on 1st November 2006, extends the destinations to which the lower rates of air passenger duty in section 30(3A) of the Finance Act 1994 apply by adding Croatia to the list of qualifying territories in section 30(9A) of that Act.

A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies.

Notes:

 [1] 1994 c.9; subsections (9A) and (9B) were inserted by section 121 (1) and (4) of the Finance Act 2002 (c.23).back


ISBN 0 11 075181 7


 © Crown copyright 2006

Prepared 16 October 2006

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URL: http://www.bailii.org/uk/legis/num_reg/2006/20062693.html