Statutory Instrument 1994 No. 1821

The Air Passenger Duty (Connected Flights) Order 1994

---

© Crown Copyright 1994

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Air Passenger Duty (Connected Flights) Order 1994, ISBN 0110448219. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1994 No. 1821

CUSTOMS AND EXCISE

The Air Passenger Duty (Connected Flights) Order 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

[1] 1994 c. 9; section 42(1) provides that "order" means an order made by the Treasury. back

Explanatory Note