Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012
2012 CHAPTER 5
An Act to set the rate of air passenger duty for the purposes of section 30A(3) to (5A) of the Finance Act 1994.
[11th December 2012]

BE IT ENACTED by being passed by the Northern Ireland Assembly and assented to by Her Majesty as follows:
Act in operation at 1.1.2013 in so far as not already in operation by S.R. 2012/445, art. 2

1 Setting of rate of air passenger duty
(1) This section sets the rate of air passenger duty for the purposes of subsections ... (5)(a) and (b) and (5A)(c) of section 30A of the Finance Act 1994.
Words in s. 1(1) omitted (17.7.2014 with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(11)(a)(i)
Words in s. 1(1) substituted (17.7.2014 with effect in accordance with s. 79(12) of the amending Act) by Finance Act 2014 (c. 26), s. 79(11)(a)(ii)
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 1(2)-(5) omitted (17..7.2014 with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(11)(b)
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) The rate set for the purposes of subsection (5)(a) of that section is £0.
(7) The rate set for the purposes of subsection (5)(b) of that section is £0.
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 1(8)(9) omitted (17.7.2014 with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(11)(b)
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10) The rate set for the purposes of subsection (5A)(c)(i) of that section is £0.
(11) This section has effect in relation to the carriage of air passengers beginning on or after the relevant day (as defined in section 30A of the Finance Act 1994).
S. 1 in operation at 1.1.2013 by S.R. 2012/445, art. 2

2 Payments to HMRC
The Department of Finance and Personnel may pay to the Commissioners of Her Majesty's Revenue and Customs (“HMRC”) such sums as the Department thinks fit towards any expenditure incurred by HMRC in connection with air passenger duty chargeable at the rate set, or proposed to be set, for the purposes of the statutory provisions mentioned in section 1(1).
S.2 in operation at 1.1.2013 by S.R. 2012/445, art. 2

3 Commencement
This Act, except this section and section 4, shall come into operation on such day or days as the Department of Finance and Personnel may by order appoint.

4 Short title
This Act may be cited as the Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012.