1

(1)    This Order may be cited as the Air Passenger Duty (Rate) (Qualifying Territories) Order 2007.

(2)    It comes into force on 1st February 2007 and applies to the carriage of a passenger on an aircraft which begins on or after that date.

NOTES
Initial Commencement
Specified date

Specified date: 1 February 2007: see para (2) above.

Air Passenger Duty99 Tax Law99

2

2

In the list of territories in subsection (9A) of section 30 of the Finance Act 1994 insert (in the appropriate place according to alphabetical order) the following territories—

Albania

Bosnia and Herzegovina

Former Yugoslav Republic of Macedonia

Kosovo under the Interim Administration of the United Nations Mission

Montenegro

Serbia.

NOTES
Initial Commencement
Specified date

Specified date: 1 February 2007: see art 1(2).

International Law99 International Institutions & Organisations99

Signature

Dave Watts

Alan Campbell

Two of the Lords Commissioners of Her Majesty's Treasury

9th January 2007

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Order)

This Order, which comes into force on 1st February 2007, extends the destinations to which the lower rates of air passenger duty in section 30(3A) of the Finance Act 1994 apply by adding the territories listed in article 2 to the list of qualifying territories in section 30(9A) of that Act.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

Rate of Air Passenger Duty93 Air Passenger Duty93 Tax Law93