Finance Act 2014 (c. 26)

PART 2 U.K. Excise duties and other taxes

Air passenger duty U.K.

80 Air passenger duty: adjustments to Part 3 of Schedule 5A to FA 1994 U.K.

(1) In Part 3 of Schedule 5A to FA 1994 (air passenger duty: territories)—

(a) omit “Ascension Island”, “Netherlands Antilles” and “Saint Helena”, and

(b) at the appropriate places insert— “ Bonaire ”, “ Curaçao ”, “ Saba ”, “ Saint Helena, Ascension and Tristan da Cunha ”, “ Sint Eustatius ”, and “ Sint Maarten ”.

(2) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after the day on which this Act is passed.