Air passenger duty is charged in accordance with the provisions of Chapter IV of Part I of, and Schedule 6 to, the Act.

http://www.legislation.gov.uk/uksi/1994/2679/article/2/madeThe Finance Act 1994, Part I, (Appointed Day etc.) Order 1994Excise dutiesKing's Printer of Acts of Parliament2014-08-19CUSTOMS AND EXCISEThis Order:appoints 1st November 1994 as the day on which, for the purpose of air passenger duty, the appeals and penalties provisions set out in Chapter II of Part I of, and Schedule 5 to, the Finance Act 1994 (c. 9) “the Act”) come into force;appoints 1st January 1995 as the day on which, for all other purposes, the appeals and penalties provisions set out in Chapter II of Part I of, and Schedule 4 and Schedule 5 to, the Act come into force; andmakes transitional provision for the purposes of:the application of section 127 of the Customs and Excise Management Act 1979 (c. 2);preserving the liability of persons to be prosecuted for offences in respect of conduct which occurred before 1st January 1995; andapplying section 12 of the Act (assessments) to duty which became due before 1st January 1995.
2Commencement for the purpose of air passenger duty

For the purpose of air passenger duty, the day apppointed as the day on which the provisions of the Finance Act 1994 (“the Act”) specified in the first column of the Schedule to this Order come into force is 1st November 1994.

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<heading>Commencement for the purpose of air passenger duty</heading>
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For the purpose of air passenger duty
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, the day apppointed as the day on which the provisions of the Finance Act 1994 (“
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