Statutory Instruments
2001 No. 809
CUSTOMS AND EXCISE
The Air Passenger Duty (Connected Flights) (Amendment) Order 2001
Made
8th March 2001
Laid before the House of Commons
8th March 2001
Coming into force
1st April 2001
The Treasury, in exercise of the powers conferred on them by section 30 of the Finance Act 1994( 1 ) and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Air Passenger Duty (Connected Flights) (Amendment) Order 2001 and shall come into force on 1st April 2001 and shall have effect in relation to any carriage of a passenger on an aircraft which begins on or after that date.
2. The Air Passenger Duty (Connected Flights) Order 1994( 2 ) (“the Order”) shall be amended as follows.
3. In Note (3) (Notes of interpretation for the Case A Rule and those Notes) of paragraph 1 of the Schedule to the Order omit—
“ ; and, for the purposes of this Note, an airport in the Isle of Man shall be treated as being in the United Kingdom where a duty equivalent to air passenger duty is charged in the Isle of Man by virtue of an Act of Tynwald ” .
4. Omit Note (4) (Notes of interpretation for the Case B Rule and those Notes) of paragraph 2 of the Schedule to the Order.
Jim Dowd
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
8th March 2001