The Finance Act 1994, section 30A (Appointed Day) Order, SI 2012/3015, appoints 1 January 2013 as the relevant day for the purposes of section FA 1994 s 30A, which was inserted by FA 2012 to provide for the Northern Ireland Assembly to set rates of air passenger duty (APD) on direct long-haul flights departing from Northern Ireland.
The Air Passenger Duty (Amendment) Regulations, SI 2012/3017, amend SI 1994/1738 to reflect the FA 2012 provisions changing the definition of ‘passenger’ and devolving APD rate setting powers to Northern Ireland.
The Finance Act 1994, section 30A (Appointed Day) Order, SI 2012/3015, appoints 1 January 2013 as the relevant day for the purposes of section FA 1994 s 30A, which was inserted by FA 2012 to provide for the Northern Ireland Assembly to set rates of air passenger duty (APD) on direct long-haul flights departing from Northern Ireland.
The Air Passenger Duty (Amendment) Regulations, SI 2012/3017, amend SI 1994/1738 to reflect the FA 2012 provisions changing the definition of ‘passenger’ and devolving APD rate setting powers to Northern Ireland.
