SCHEDULE 5 Air Passenger Duty
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 5 Air Passenger Duty

Section 17

Amendments

1

Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.

2

(1)     Section 30 (rates of duty) is amended as follows.

(2)     After subsection (8) insert—

“(8A)     The Treasury may by order amend Schedule 5A.â€

(3)     Omit subsections (9) to (9B).

3

For section 39 substitute—

“39 Schemes for simplified operation of Chapter

(1)     This section applies if the Commissioners consider that, having regard to difficulties encountered or expected to be encountered by any registered operator in obtaining and recording information about passengers and their journeys, it is appropriate for this Chapter to have effect in relation to the registered operator in accordance with a special accounting scheme.

(2)     The Commissioners may agree with the registered operator that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme agreed between the Commissioners and the registered operator (but subject to subsection (4)).

(3)

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