Source: http://www.legislation.gov.uk/ukpga/2012/14/schedule/23/enacted
Timestamp: 2017-02-27 02:37:22
Document Index: 797791187

Matched Legal Cases: ['ART 1', 'art 1', 'ART 2', 'art 1', 'ART 3', 'art 1', 'art 1', 'art 1', 'art 2', 'art 3', 'ART 4', 'art 1']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsCymraegHomeAbout UsBrowse LegislationNew LegislationChanges To LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance Act 2012You are here:2012 c. 14SCHEDULE 23Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ScheduleNext: SchedulePlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Explanatory Notes for Sections Opening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFView moreStatus:This is the original version (as it was originally enacted).Section 190SCHEDULE 23Air passenger dutyThis schedule has no associated Explanatory NotesPART 1Northern Ireland long haul rates of duty from 1 November 2011 to 31 March 20121In section 30 of FA 1994 (air passenger duty: rates of duty) after subsection (4A) insert—“(4B)Subsection (4C) applies if—
2In article 3 of the Air Passenger Duty (Connected Flights) Order 1994 (S.I. 1994/1821) for “section 30(6), or section 31(3),” substitute “Chapter 4 of Part 1”.3The amendments made by this Part of this Schedule have effect in relation to the carriage of passengers beginning on or after 1 November 2011 but before 1 April 2012.PART 2Rates of duty from 1 April 20124(1)Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as follows.
5In article 3 of the Air Passenger Duty (Connected Flights) Order 1994 (S.I. 1994/1821) for “section 30(6), or section 31(3),” substitute “Chapter 4 of Part 1”.6The amendments made by this Part of this Schedule have effect in relation to the carriage of passengers beginning on or after 1 April 2012.PART 3Devolution of Northern Ireland long haul rates of duty7Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.8(1)Section 30 (rates of duty) is amended as follows.
“(1A)Subsection (1) does not apply to the carriage of a chargeable passenger to which section 30A below (Northern Ireland long haul rates of duty) applies.”
(3)Omit subsections (4B) to (4D) (as inserted by paragraph 4(6) above).
(4)The amendments made by this paragraph have effect in relation to the carriage of passengers beginning on or after the relevant day as defined in section 30A of FA 1994 (as inserted by paragraph 9 below).
9After section 30 insert—“30ANorthern Ireland long haul rates of duty(1)This section applies to the carriage of a chargeable passenger if—
(a)the carriage begins on or after the relevant day,
(b)the only flight, or the first flight, of the passenger’s journey begins at a place in Northern Ireland,
(c)the passenger’s journey does not end at a place in the United Kingdom or a territory specified in Part 1 of Schedule 5A, and
(d)if the passenger’s journey has more than one flight, the first flight is not followed by a connected flight beginning at a place in the United Kingdom or a territory specified in Part 1 of Schedule 5A.
(2)Air passenger duty is chargeable on the carriage of the chargeable passenger at the rate determined as follows.
(3)If the passenger’s journey ends at a place in a territory specified in Part 2 of Schedule 5A—
(a)if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is the rate set by an Act of the Northern Ireland Assembly for the purposes of this paragraph, and
(b)in any other case, the rate is the rate set by an Act of the Northern Ireland Assembly for the purposes of this paragraph.
(4)If the passenger’s journey ends at a place in a territory specified in Part 3 of Schedule 5A—
(5)If the passenger’s journey ends at any other place—
(6)The rate of £0 may be set for the purposes of any paragraph.
(7)The same rate may be set for the purposes of two or more paragraphs.
(8)Subsections (5) to (7) and (10) to (12) of section 30 apply for the purposes of this section as they apply for the purposes of that section.
(9)“The relevant day” means the day appointed as such by an order.
(10)Section 42(4) and (5) does not apply to an order under subsection (9).
(11)None of the following applies to any matter in respect of which this section authorises provision to be made by an Act of the Northern Ireland Assembly—
(a)any paragraph of Schedule 2 or 3 to the Northern Ireland Act 1998 (excepted and reserved matters);
(b)section 63 of that Act (financial acts of the Assembly).
(12)A Bill containing provision authorised by this section may not be passed by the Northern Ireland Assembly except in pursuance of a recommendation which—
(a)is made by the Minister of Finance and Personnel, and
(b)is signified to the Assembly by the Minister or on the Minister’s behalf.
(13)A Bill containing provision authorised by this section may not be passed by the Northern Ireland Assembly without cross-community support (as defined in section 4(5) of the Northern Ireland Act 1998).
(14)“Passed”, in relation to a Bill, means passed at the final stage (at which the Bill can be passed or rejected but not amended).
(15)Duty paid to the Commissioners in respect of the carriage of chargeable passengers to which this section applies must be paid by the Commissioners into the Consolidated Fund of Northern Ireland.”
10(1)Section 33 (registration of aircraft operators) is amended as follows.
“(2A)If the Commissioners decide to keep a register under section 33A below, an operator of a chargeable aircraft does not become liable to be registered under this section just because the aircraft is used for the carriage of chargeable passengers to which section 30A above applies.”
(3)In subsection (3)(b) after “passengers” insert “or, if the Commissioners have decided to keep a register under section 33A below, that no chargeable aircraft which he operates will be used for the carriage of chargeable passengers apart from the carriage of chargeable passengers to which section 30A above applies”.
(4)In subsection (4) after “registered” (in both places) insert “under this section”.
(5)In subsection (7) after “section” insert “or section 33A below”.
11After section 33 insert—“33ARegistration of Northern Ireland long haul aircraft operators(1)The Commissioners may under this section keep a register of aircraft operators.
(2)If the Commissioners decide to keep a register under this section, the operator of a chargeable aircraft becomes liable to be registered under this section if the aircraft is used for the carriage of chargeable passengers to which section 30A above applies.
(3)A person who has become liable to be registered under this section ceases to be so liable if the Commissioners are satisfied at any time—
(a)that he no longer operates any chargeable aircraft, or
(b)that no chargeable aircraft which he operates will be used for the carriage of chargeable passengers to which section 30A above applies.
(4)A person who is not registered under this section and has not given notice under this subsection shall, if he becomes liable to be registered under this section at any time, give written notice of that fact to the Commissioners not later than the end of the prescribed period beginning with that time.
(5)Notice under subsection (4) above shall be in such form, be given in such manner and contain such information as the Commissioners may direct.”
12In section 34 (fiscal representatives) in subsection (5)—(a)omit “under section 33 above”, and
(b)in paragraph (a) for “that section” substitute “section 33 or 33A above”.
13After section 41 insert—“41ANorthern Ireland long haul rates of duty: disclosure of information(1)An officer of Revenue and Customs may disclose to the Secretary of State, the Treasury or the Department of Finance and Personnel in Northern Ireland any information for purposes connected with the setting of rates of duty under section 30A above, including (in particular) to enable the setting of rates under that section to be taken into account for the purposes of section 58 of the Northern Ireland Act 1998 (payments by Secretary of State into Consolidated Fund of Northern Ireland).
(2)Information disclosed under subsection (1) above may not be further disclosed without the consent of the Commissioners (which may be general or specific).
(3)In section 19 of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure) references to section 18(1) of that Act are to be read as including a reference to subsection (2) above.”
14In section 44 of CRCA 2005 (payment into Consolidated Fund) after subsection (2)(c) insert—“(ca)sums required by section 30A(15) of the Finance Act 1994 (air passenger duty: Northern Ireland long haul rates of duty) to be paid into the Consolidated Fund of Northern Ireland,”.
15In column 2 of the Table in paragraph 1 of Schedule 41 to FA 2008 (penalties for failure to notify), in the entry relating to air passenger duty, after “33(4)” insert “or 33A(4)”.PART 4Other provision16Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.17In section 28 (introduction to air passenger duty) for subsection (3) substitute—“(3)Sections 29 and 29A below set out how to determine if an aircraft is a chargeable aircraft for the purposes of this Chapter.”
18(1)Section 29 (chargeable aircraft) is amended as follows.
“(1)For the purposes of this Chapter an aircraft is a chargeable aircraft if—
(a)it is a fixed-wing aircraft designed or adapted to carry persons in addition to the flight crew,
(b)its authorised take-off weight is not less than 5.7 tonnes, and
(c)it is fuelled by kerosene (as defined in section 1(8) of the Hydrocarbon Oil Duties Act 1979).”
(3)In subsection (2) for “ten” (wherever occurring) substitute “5.7”.
19After section 29 insert—“29AChargeable aircraft: exceptions(1)This section applies for the purposes of this Chapter.
20In section 30 (rate of duty) before subsection (5) insert—“(4E)In relation to the carriage of a chargeable passenger on an aircraft to which subsection (4F) applies—
(a)if the rate which (apart from this subsection) would apply is the rate in subsection (2)(a) or (b), a rate equal to twice the rate in subsection (2)(b) is to apply instead,
(b)if the rate which (apart from this subsection) would apply is the rate in subsection (3)(a) or (b), a rate equal to twice the rate in subsection (3)(b) is to apply instead,
(c)if the rate which (apart from this subsection) would apply is the rate in subsection (4)(a) or (b), a rate equal to twice the rate in subsection (4)(b) is to apply instead, and
(d)if the rate which (apart from this subsection) would apply is the rate in subsection (4A)(a) or (b), a rate equal to twice the rate in subsection (4A)(b) is to apply instead.
(4F)This subsection applies to an aircraft if—
(a)its authorised take-off weight is not less than 20 tonnes, but
(b)it is not authorised to seat more than 18 persons (excluding members of the flight crew and cabin attendants).
(4G)In subsection (4F)(a) “take-off weight” is to be read in accordance with section 29(2) but as if “20” were substituted for “5.7” wherever occurring.
(4H)For the purposes of subsection (4F)(b) an aircraft is authorised to seat more than 18 persons (excluding members of the flight crew and cabin attendants) if—
(a)there is a certificate of airworthiness (as defined in section 29(4)) in force in respect of the aircraft showing that the maximum number of persons who may be seated on the aircraft (excluding members of the flight crew and cabin attendants) is more than 18, or
(b)the Commissioners are satisfied that the aircraft is designed or adapted to seat more than 18 persons (excluding members of the flight crew and cabin attendants) or the aircraft belongs to a class or description of aircraft in respect of which the Commissioners are so satisfied.”
21In section 30A (as inserted by paragraph 9 above) after subsection (5) insert—“(5A)In relation to the carriage of a chargeable passenger on an aircraft to which section 30(4F) applies—
22(1)Section 43 (interpretation) is amended as follows.
(2)In subsection (1) for the definition of “passenger” substitute—
““passenger”, in relation to any aircraft, means any person carried on the aircraft other than—
(a)a member of the flight crew,
(b)a cabin attendant, or
(c)a person who is not carried for reward and who satisfies such other requirements as may be prescribed.”
“(1A)The agreements and arrangements covered by the definition of “agreement for carriage” in subsection (1) include informal agreements or arrangements between, for example, members of a family or friends.”
23The amendments made by this Part of this Schedule have effect in relation to the carriage of passengers beginning on or after 1 April 2013.Previous: ScheduleNext: ScheduleBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint This Schedule onlyPDF This Schedule onlyWeb page This Schedule onlyYou have chosen to open The Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open The Whole Act as a PDFThe Whole Act you have selected contains over 200 provisions and might take some time to download.Would you like to continue?Continue to openYou have chosen to open the Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open the Whole Act without SchedulesThe Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open Schedules onlyThe Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openLegislation is available in different versions:Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.See additional information alongside the contentShow Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.Opening OptionsDifferent options to open legislation in order to view more content on screen at onceExplanatory NotesText created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.More ResourcesAccess essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:the original print PDF of the as enacted version that was used for the print copylists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentscorrection slipslinks to related legislation and further information resourcesMore ResourcesUse this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:the original print PDF of the as enacted version that was used for the print copycorrection slipsClick 'View More' or select 'More Resources' tab for additional information including:lists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentslinks to related legislation and further information resourcesAll content is available under the Open Government Licence v3.0 except where otherwise stated© Crown copyright