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The Air Passenger Duty Regulations 1994
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- UK Statutory Instruments
- 1994 No. 1738
- PART V
- Regulation 13
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Outward journey of an Isle of Man return passenger
13.—(1) Subject to paragraph (2) below, section 31(1) of the Act shall have effect as if the reference in paragraph (a) thereof to a person who is a chargeable passenger in relation to a flight on his outward journey included a person whose outward journey began at an airport in the Isle of Man.
(2) Paragraph (1) above only applies in the case of a person–
(a)whose outward journey in question begins at an airport in the Isle of Man; and
(b)who, by virtue of an act of Tynwald charging a duty equivalent to air passenger duty, is the equivalent of a chargeable passenger in relation to that outward journey.
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