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Finance Act 1994, Section 31 is up to date with all changes known to be in force on or before 08 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)A passenger whose agreement for carriage is evidenced by a ticket is not a chargeable passenger in relation to a flight which is the second or a subsequent flight on his journey if—
(a)the prescribed particulars of the flight are shown on the ticket, and
(b)that flight and the previous flight are connected.
(4)A child who—
(a)has not attained the age of two years, and
(b)is not allocated a separate seat before he first boards the aircraft,
is not a chargeable passenger.
[F2(4ZA)A child who has not attained the age of 16 years is not a chargeable passenger in relation to a flight if the child's agreement for carriage—
(a)is evidenced by a ticket, and
(b)provides for standard class travel in relation to every flight on the child's journey.
(4ZB)Subsections (10) to (12) of section 30 (meaning of “standard class travel”) apply for the purposes of subsection (4ZA) as they apply for the purposes of that section.]
[F3(4A)A passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage (whether or not it is evidenced by a ticket)—
(a)the flight is to depart from and return to the same airport, and
(b)the duration of the flight (excluding any period during which the aircraft’s doors are open for boarding or disembarkation) is not to exceed 60 minutes.]
[F4(4B)A passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage (whether or not it is evidenced by a ticket) the flight is to depart from an airport which is in a region of [F5England, Wales or Northern Ireland] designated by order.
(4C)An order may be made for the purposes of subsection (4B) above in respect of any region which has a population density of not more than 12.5 persons per square kilometre.
(4D)In subsections (4B) and (4C) above, references to a region are references to an area which is determined by the Treasury to constitute a region for the purposes of those subsections.]
(5)A passenger not carried for reward is not a chargeable passenger if he is carried—
(a)in pursuance of any requirement imposed under any enactment, or
(b)for the purpose only of inspecting matters relating to the aircraft or the flight crew.
F1(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 31(1)(2)(6) repealed (28.7.2000 with application as mentioned in s. 19(6) of the repealing Act) by 2000 c. 17, ss. 19(2)(4), 156, Sch. 40 Pt. I(4)
F2S. 31(4ZA)(4ZB) inserted (with effect in accordance with s. 57(2) of the amending Act) by Finance Act 2015 (c. 11), s. 57(1)
F4S. 31(4B)-(4D) inserted (28.7.2000 with application as mentioned in s. 19(6) of the amending Act) by 2000 c. 17, s. 19(3)
F5Words in s. 31(4B) substituted (with effect in accordance with s. 17(7) of the amending Act) by Scotland Act 2016 (c. 11), ss. 17(5), 72(3)
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