(This note is not part of the Order)

This Order:

  • appoints 1st November 1994 as the day on which, for the purpose of air passenger duty, the appeals and penalties provisions set out in Chapter II of Part I of, and Schedule 5 to, the Finance Act 1994 (c. 9) “the Act”) come into force;

  • appoints 1st January 1995 as the day on which, for all other purposes, the appeals and penalties provisions set out in Chapter II of Part I of, and Schedule 4 and Schedule 5 to, the Act come into force; and

  • makes transitional provision for the purposes of:

    • the application of section 127 of the Customs and Excise Management Act 1979 (c. 2);

    • preserving the liability of persons to be prosecuted for offences in respect of conduct which occurred before 1st January 1995; and

    • applying section 12 of the Act (assessments) to duty which became due before 1st January 1995.