- Latest available (Revised)
- Original (As enacted)
Finance Act 2009
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2009. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 102(4)(za) inserted by 2010 c. 33 Sch. 9 para. 3(3)
- Sch. 53 para. 2A-2D and cross-heading inserted by 2010 c. 33 Sch. 9 para. 7
- Sch. 53 para. 6A and cross-heading inserted by 2010 c. 33 Sch. 9 para. 8
- Sch. 53 para. 11A 11B and cross-heading inserted by 2010 c. 33 Sch. 9 para. 17
- Sch. 53 para. 14A and cross-heading inserted by 2010 c. 33 Sch. 9 para. 18
- Sch. 54 para. 9B 9C and cross-heading inserted by 2010 c. 33 Sch. 9 para. 11 (Sch. 54 para. 9B is amended before it comes into force by 2016 c. 24, Sch. 1 para. 66(5))
- Sch. 54 para. 12A 12B and cross-heading inserted by 2010 c. 33 Sch. 9 para. 19
- Sch. 54 Pt. A1 inserted by 2010 c. 33 Sch. 9 para. 10 (Sch. 9 para. 10 is amended before it comes into force by 2017 c. 32, Sch. 4 para. 182)
- Sch. 55 para. 6(3A)(za) inserted by 2015 c. 11 Sch. 20 para. 15(2)(a)
- Sch. 55 para. 6(4A)(za) inserted by 2015 c. 11 Sch. 20 para. 15(3)(a)
- Sch. 55 para. 17(4)(ba) inserted by 2015 c. 11 Sch. 20 para. 19
- Sch. 56 para. 3(1)(d) omitted by 2021 c. 26 Sch. 27 para. 40(4)(c)
AmendmentsU.K.
1U.K.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.U.K.
(2)After subsection (8) insert—
“(8A)The Treasury may by order amend Schedule 5A.”
(3)Omit subsections (9) to (9B).
3U.K.For section 39 substitute—
“39Schemes 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)A special accounting scheme is a scheme which makes provision for methods of calculating—
(a)how many persons are to be regarded for the purposes of this Chapter as chargeable passengers carried by chargeable aircraft operated by a registered operator, and
(b)how many of those are to be so regarded as having been so carried on journeys in respect of which duty is chargeable at any particular rate.
(4)The Commissioners may publish a notice specifying terms and conditions subject to which special accounting schemes are to have effect.
(5)Where the Commissioners and a registered operator have agreed that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme, this Chapter has effect in relation to the registered operator in accordance with the scheme (and with any notice under subsection (4) which has been published by the Commissioners and not withdrawn) for the period agreed by the Commissioners and the registered operator.
(6)The Commissioners and the registered operator may at any time agree to vary the special accounting scheme for the future.
(7)The Commissioners may at any time terminate the operation of the special accounting scheme—
(a)on the application of the registered operator, or
(b)where they have reasonable grounds for doing so,
by giving notice to the registered operator.”
4U.K.In section 42(4) (orders), after “chargeable passengers” insert “ , or to increase the rate of air passenger duty to be charged on the carriage of any chargeable passengers whose journeys end in any place, ”.
5U.K.After Schedule 5 insert—
“SCHEDULE 5AU.K.Air passenger duty: territories etc
Part 1U.K.Part 1 territories
| Albania | Finland | Latvia | Portugal (including Madeira) |
| Algeria | France (including Corsica) | Libya | Romania |
| Andorra | Germany | Liechtenstein | Russian Federation, west of the Urals |
| Austria | Gibraltar | Lithuania | San Marino |
| Azores | Greece | Luxembourg | Serbia |
| Belarus | Greenland | Former Yugoslav Republic of Macedonia | Slovak Republic |
| Belgium | Guernsey | Malta | Slovenia |
| Bosnia and Herzegovina | Hungary | Moldova | Spain (including the Balearic Islands and the Canary Islands) |
| Bulgaria | Iceland | Monaco | Sweden |
| Croatia | Republic of Ireland | Montenegro | Switzerland |
| Cyprus | Isle of Man | Morocco | Tunisia |
| Czech Republic | Italy (including Sicily and Sardinia) | Netherlands | Turkey |
| Denmark (including the Faroe Islands) | Jersey | Norway (including Svalbard) | Ukraine |
| Estonia | Republic of Kosovo | Poland | Western Sahara |
Part 2U.K.Part 2 territories
| Afghanistan | Egypt | Kazakhstan | Saudi Arabia |
| Armenia | Equatorial Guinea | Kuwait | Senegal |
| Azerbaijan | Eritrea | Kyrgyzstan | Sierra Leone |
| Bahrain | Ethiopia | Lebanon | Sudan |
| Benin | Gabon | Liberia | Syria |
| Bermuda | Gambia | Mali | Tajikistan |
| Burkina Faso | Georgia | Mauritania | Togo |
| Cameroon | Ghana | Niger | Turkmenistan |
| Canada | Guinea | Nigeria | Uganda |
| Cape Verde | Guinea-Bissau | Oman | United Arab Emirates |
| Central African Republic | Iran | Pakistan | United States of America |
| Chad | Iraq | Qatar | Uzbekistan |
| Democratic Republic of Congo | Israel and the Occupied Palestinian Territories | Russian Federation, east of the Urals | Yemen |
| Republic of Congo | Ivory Coast | Saint Pierre and Miquelon | |
| Djibouti | Jordan | Sao Tome and Principe |
Part 3U.K.Part 3 territories
| Angola | Cuba | Macao SAR | Saint Helena |
| Anguilla | Dominica | Madagascar | Saint Lucia |
| Antigua and Barbuda | Dominican Republic | Malawi | Saint Martin |
| Aruba | Ecuador | Maldives | Saint Vincent and the Grenadines |
| Ascension Island | El Salvador | Martinique | Seychelles |
| Bahamas | French Guiana | Mauritius | Somalia |
| Bangladesh | Grenada | Mayotte | South Africa |
| Barbados | Guadeloupe | Mexico | Sri Lanka |
| Belize | Guatemala | Mongolia | Suriname |
| Bhutan | Guyana | Montserrat | Swaziland |
| Botswana | Haiti | Mozambique | Tanzania |
| Brazil | Honduras | Namibia | Thailand |
| British Indian Ocean Territory | Hong Kong SAR | Nepal | Trinidad and Tobago |
| British Virgin Islands | India | Netherlands Antilles | Turks and Caicos Islands |
| Burma | Jamaica | Nicaragua | Venezuela |
| Burundi | Japan | Panama | Vietnam |
| Cayman Islands | Kenya | Puerto Rico | Virgin Islands |
| China | North Korea | Reunion | Zambia |
| Colombia | South Korea | Rwanda | Zimbabwe. |
| Comoros | Laos | Saint Barthelemy | |
| Costa Rica | Lesotho | Saint Christopher and Nevis (St Kitts and Nevis)” |
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Schedule
PrintThis Cross Heading only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
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.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Notes
Text created by the government 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 were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
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
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.