Explanatory Notes

Finance Act 2014

2014 CHAPTER 26

17 July 2014

Introduction

Section 80: Air Passenger Duty: Adjustments to Part 3 of Schedule 5A to FA 1994

Details of the Section

2. Subsection 1 amends the list of territories in Part 3 of Schedule 5A to               Finance Act 1994.

3. Subsection 2 provides for the changes to come into effect at Royal Assent of     Finance Act 2014.