Modifications etc. (not altering text)
C1Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)
C2Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7
C3Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
(1)In this Chapter—
“accounting period” means any period prescribed or allowed for the purposes of section 38 above,
“agreement for carriage”, in relation to the carriage of any person, means the agreement or arrangement under which he is carried, whether the carriage is by a single carrier or successive carriers,
“” has the same meaning as in the M1Civil Aviation Act 1982,
“airport” means any aerodrome (within the meaning of that Act),
“carriage” means carriage wholly or partly by air, and “carried” is to be read accordingly,
“connected”, in relation to any flights, has the meaning given by section 30(8) above,
“document” includes information recorded in any form,
“duty” means air passenger duty,
“fiscal representative” has the meaning given by section 34(2) above,
“flight” has the meaning given by section 28(5) above,
“operator”, in relation to any aircraft, means the person having the management of the aircraft for the time being,
[F1“passenger”, in relation to any aircraft, means any person carried on the aircraft other than—
a member of the flight crew,
a cabin attendant, or
a person who is not carried for reward and who satisfies such other requirements as may be prescribed.]
“prescribed” means prescribed by regulations,
“reward”, in relation to the carriage of any person, includes any form of consideration received or to be received wholly or partly in connection with the carriage, irrespective of the person by whom or to whom the consideration has been or is to be given, and
“ticket” means a document or documents evidencing an agreement (wherever made) for the carriage of any person.
[F2(1A)The agreements and arrangements covered by the definition of “agreement for carriage” in subsection (1) include informal agreements or arrangements between, for example, members of a family or friends.]
(2)F3. . ., in this Chapter, in relation to a passenger whose agreement for carriage is evidenced by a ticket—
“journey” means the journey from his original place of departure to his final place of destination, and
“original place of departure” and “final place of destination” mean the original place of departure and the final place of destination indicated on his ticket.
F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)Subject to the preceding provisions of this section, expressions used in this Chapter and in the M2Customs and Excise Management Act 1979 have the same meaning as in that Act.
Textual Amendments
F1Words in s. 43(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. 22(2)
F2S. 43(1A) inserted (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. 22(3)
F3Words in s. 43(2) repealed (28.7.2000 with effect as mentioned in s. 19(6) of the repealing Act) by 2000 c. 17, ss. 19(5)(a), 156, Sch. 40 Pt. I(4)
F4S. 43(3) repealed (28.7.2000 with effect as mentioned in s. 19(6) of the repealing Act) by 2000 c. 17, ss. 19(5)(b), 156, Sch. 40 Pt. I(4)
Marginal Citations