Part IU.K. Customs and Excise

Chapter IVU.K. Air Passenger Duty

The dutyU.K.

29 Chargeable aircraft.U.K.

[F1(1)For the purposes of this Chapter an aircraft is a chargeable aircraft if—

(a)it is a fixed-wing aircraft designed or adapted to carry persons in addition to the flight crew,

(b)its authorised take-off weight is not less than 5.7 tonnes, and

(c)it is fuelled by kerosene (as defined in section 1(8) of the Hydrocarbon Oil Duties Act 1979).]

(2)In this section “take-off weight”, in relation to an aircraft, means the total weight of the aircraft and its contents when taking off; and for the purposes of this section the authorised take-off weight of an aircraft is less than [F25.7] tonnes if—

(a)there is a certificate of airworthiness in force in respect of the aircraft showing that the maximum authorised take-off weight (assuming the most favourable circumstances for take-off) is less than [F25.7] tonnes, or

(b)the Commissioners are satisfied that the aircraft is not designed or adapted to take off when its take-off weight is [F25.7] tonnes or more (assuming the most favourable circumstances for take-off) or the aircraft belongs to a class or description of aircraft in respect of which the Commissioners are so satisfied.

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In this section “certificate of airworthiness” has the same meaning as in the Air Navigation Order.

Textual Amendments

F1S. 29(1) substituted (17.7.2012) (with effect in accordance with Sch. 23 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 18(2)

F2Word in s. 29(2) substituted (17.7.2012) (with effect in accordance with Sch. 23 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 18(3)

F3S. 29(3) omitted (17.7.2012) (with effect in accordance with Sch. 23 para. 23 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 23 para. 18(4)