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Part IU.K. Customs and Excise

Chapter IVU.K. Air Passenger Duty

SupplementaryU.K.

44 Commencement.U.K.

(1)This Chapter applies to any carriage of a passenger on an aircraft which begins after 31st October 1994.

(2)For the purpose of determining whether or not a person is a chargeable passenger in relation to any carriage on an aircraft beginning after that date, the provisions of section 31 above and any order made by virtue of that section shall be treated as having applied to any such carriage of that person which began on or before that date as they would apply to any such carriage of that person beginning after that date.