Statutory Instrument 1994 No. 1821
The Air Passenger Duty (Connected Flights) Order 1994
(The document as of February, 2008)
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STATUTORY INSTRUMENTS
1994 No. 1821
CUSTOMS AND EXCISE
The Air Passenger Duty (Connected Flights) Order 1994
| Laid before the House of Commons | 11th July 1994 |
| Coming into force | 1st November 1994 |
The Treasury, in exercise of the powers conferred upon them by sections 30 and 42 of the Finance Act 1994[1] and all other powers enabling them in that behalf, hereby make the following Order:
Citation and commencement
1. This Order may be cited as the Air Passenger Duty (Connected Flights) Order 1994 and shall come into force on 1st November 1994.
Interpretation
2. The provisions of the Schedule to this Order, including the Notes next mentioned, shall be interpreted and applied in accordance with the notes contained therein.
Rules for determining whether successive flights are connected
3. The provisions of the Schedule to this Order shall be used, in respect of the transfer of a passenger as described therein, for determining whether successive flights are treated as connected for the purpose of section 30(6), or section 31(3), of the Finance Act 1994.
Tim Wood
Timothy Kirkhope
Two of the Lords Commissioners of Her Majesty's Treasury
8th July 1994
Notes:[1] 1994 c. 9; section 42(1) provides that "order" means an order made by the Treasury.
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