1U.K.Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.
2(1)Section 30 (rates of duty) is amended as follows.U.K.
(2)After subsection (8) insert—
“(8A)The Treasury may by order amend Schedule 5A.”
(3)Omit subsections (9) to (9B).
3U.K.For section 39 substitute—
(1)This section applies if the Commissioners consider that, having regard to difficulties encountered or expected to be encountered by any registered operator in obtaining and recording information about passengers and their journeys, it is appropriate for this Chapter to have effect in relation to the registered operator in accordance with a special accounting scheme.
(2)The Commissioners may agree with the registered operator that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme agreed between the Commissioners and the registered operator (but subject to subsection (4)).
(3)A special accounting scheme is a scheme which makes provision for methods of calculating—
(a)how many persons are to be regarded for the purposes of this Chapter as chargeable passengers carried by chargeable aircraft operated by a registered operator, and
(b)how many of those are to be so regarded as having been so carried on journeys in respect of which duty is chargeable at any particular rate.
(4)The Commissioners may publish a notice specifying terms and conditions subject to which special accounting schemes are to have effect.
(5)Where the Commissioners and a registered operator have agreed that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme, this Chapter has effect in relation to the registered operator in accordance with the scheme (and with any notice under subsection (4) which has been published by the Commissioners and not withdrawn) for the period agreed by the Commissioners and the registered operator.
(6)The Commissioners and the registered operator may at any time agree to vary the special accounting scheme for the future.
(7)The Commissioners may at any time terminate the operation of the special accounting scheme—
(a)on the application of the registered operator, or
(b)where they have reasonable grounds for doing so,
by giving notice to the registered operator.”
4U.K.In section 42(4) (orders), after “chargeable passengers” insert “ , or to increase the rate of air passenger duty to be charged on the carriage of any chargeable passengers whose journeys end in any place, ”.
5U.K.After Schedule 5 insert—
| Albania | Finland | Latvia | Portugal (including Madeira) |
| Algeria | France (including Corsica) | Libya | Romania |
| Andorra | Germany | Liechtenstein | Russian Federation, west of the Urals |
| Austria | Gibraltar | Lithuania | San Marino |
| Azores | Greece | Luxembourg | Serbia |
| Belarus | Greenland | Former Yugoslav Republic of Macedonia | Slovak Republic |
| Belgium | Guernsey | Malta | Slovenia |
| Bosnia and Herzegovina | Hungary | Moldova | Spain (including the Balearic Islands and the Canary Islands) |
| Bulgaria | Iceland | Monaco | Sweden |
| Croatia | Republic of Ireland | Montenegro | Switzerland |
| Cyprus | Isle of Man | Morocco | Tunisia |
| Czech Republic | Italy (including Sicily and Sardinia) | Netherlands | Turkey |
| Denmark (including the Faroe Islands) | Jersey | Norway (including Svalbard) | Ukraine |
| Estonia | Republic of Kosovo | Poland | Western Sahara |
| Afghanistan | Egypt | Kazakhstan | Saudi Arabia |
| Armenia | Equatorial Guinea | Kuwait | Senegal |
| Azerbaijan | Eritrea | Kyrgyzstan | Sierra Leone |
| Bahrain | Ethiopia | Lebanon | Sudan |
| Benin | Gabon | Liberia | Syria |
| Bermuda | Gambia | Mali | Tajikistan |
| Burkina Faso | Georgia | Mauritania | Togo |
| Cameroon | Ghana | Niger | Turkmenistan |
| Canada | Guinea | Nigeria | Uganda |
| Cape Verde | Guinea-Bissau | Oman | United Arab Emirates |
| Central African Republic | Iran | Pakistan | United States of America |
| Chad | Iraq | Qatar | Uzbekistan |
| Democratic Republic of Congo | Israel and the Occupied Palestinian Territories | Russian Federation, east of the Urals | Yemen |
| Republic of Congo | Ivory Coast | Saint Pierre and Miquelon | |
| Djibouti | Jordan | Sao Tome and Principe |
| Angola | Cuba | Macao SAR | Saint Helena |
| Anguilla | Dominica | Madagascar | Saint Lucia |
| Antigua and Barbuda | Dominican Republic | Malawi | Saint Martin |
| Aruba | Ecuador | Maldives | Saint Vincent and the Grenadines |
| Ascension Island | El Salvador | Martinique | Seychelles |
| Bahamas | French Guiana | Mauritius | Somalia |
| Bangladesh | Grenada | Mayotte | South Africa |
| Barbados | Guadeloupe | Mexico | Sri Lanka |
| Belize | Guatemala | Mongolia | Suriname |
| Bhutan | Guyana | Montserrat | Swaziland |
| Botswana | Haiti | Mozambique | Tanzania |
| Brazil | Honduras | Namibia | Thailand |
| British Indian Ocean Territory | Hong Kong SAR | Nepal | Trinidad and Tobago |
| British Virgin Islands | India | Netherlands Antilles | Turks and Caicos Islands |
| Burma | Jamaica | Nicaragua | Venezuela |
| Burundi | Japan | Panama | Vietnam |
| Cayman Islands | Kenya | Puerto Rico | Virgin Islands |
| China | North Korea | Reunion | Zambia |
| Colombia | South Korea | Rwanda | Zimbabwe. |
| Comoros | Laos | Saint Barthelemy | |
| Costa Rica | Lesotho | Saint Christopher and Nevis (St Kitts and Nevis)” |