SCHEDULE 6 Air Passenger Duty: Administration and Enforcement
Finance Act 1994 (1994 c 9) | Legislation

SCHEDULE 6 Air Passenger Duty: Administration and Enforcement

Section 40

Application of excise enactments

1

(1)     The Customs and Excise Management Act 1979 shall have effect for the purposes of Chapter IV of Part I of this Act in relation to—

(a)     any person who is or is liable to be registered,

(b)     any fiscal representative, and

(c)     any handling agent where a notice given to him under section 37 of this Act is effective,

as it has effect in relation to revenue traders, but with the modifications mentioned in sub-paragraph (2), and paragraphs 3 and 4, below.

(2)     That Act shall have effect, in relation to any person to whom sub-paragraph (1) above applies, as if—

(a)     the reference in section 112(1) (power of entry) to vehicles included aircraft,

(b)     section 116 (payment of duty) were omitted,

(c)     in section 117 (execution and distress)—

(i)     the references to goods liable to any excise duty included tickets, and

(ii)     the references to the trade in respect of which duty is imposed were to the trade or business by virtue of which sub-paragraph (1) above applies to him, and

(d)     any power under section 118B(1)(b)

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