Search Legislation

Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012

 Help about what version

What Version

 Help about opening options

Opening Options

Status:

This is the original version (as it was originally enacted).

Legislation Crest

Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012

2012 CHAPTER 5

An Act to set the rate of air passenger duty for the purposes of section 30A(3) to (5A) of the Finance Act 1994.

[11th December 2012]

BE IT ENACTED by being passed by the Northern Ireland Assembly and assented to by Her Majesty as follows:

Setting of rate of air passenger duty

1.—(1) This section sets the rate of air passenger duty for the purposes of subsections (3)(a) and (b), (4)(a) and (b), (5)(a) and (b) and (5A)(a), (b) and (c) of section 30A of the Finance Act 1994.

(2) The rate set for the purposes of subsection (3)(a) of that section is £0.

(3) The rate set for the purposes of subsection (3)(b) of that section is £0.

(4) The rate set for the purposes of subsection (4)(a) of that section is £0.

(5) The rate set for the purposes of subsection (4)(b) of that section is £0.

(6) The rate set for the purposes of subsection (5)(a) of that section is £0.

(7) The rate set for the purposes of subsection (5)(b) of that section is £0.

(8) The rate set for the purposes of subsection (5A)(a)(i) of that section is £0.

(9) The rate set for the purposes of subsection (5A)(b)(i) of that section is £0.

(10) The rate set for the purposes of subsection (5A)(c)(i) of that section is £0.

(11) This section has effect in relation to the carriage of air passengers beginning on or after the relevant day (as defined in section 30A of the Finance Act 1994).

Payments to HMRC

2.  The Department of Finance and Personnel may pay to the Commissioners of Her Majesty’s Revenue and Customs (“HMRC”) such sums as the Department thinks fit towards any expenditure incurred by HMRC in connection with air passenger duty chargeable at the rate set, or proposed to be set, for the purposes of the statutory provisions mentioned in section 1(1).

Commencement

3.  This Act, except this section and section 4, shall come into operation on such day or days as the Department of Finance and Personnel may by order appoint.

Short title

4.  This Act may be cited as the Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012.

Back to top

Options/Help

Print Options

Close

Legislation 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.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Northern Ireland Assembly 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 accompany all Acts of the Northern Ireland Assembly.

Close

More Resources

Access 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 copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use 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 copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources