[30A Northern Ireland long haul [and ultra-long haul] rates of duty]
Finance Act 1994 (1994 c 9) | Legislation

[30A  Northern Ireland long haul [and ultra-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)     . . .

(3)     . . .

(4)     . . .

(5)     [Air passenger duty is chargeable on the carriage of the

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