Finance Act 1994U.K.
This section has no associated Explanatory Memorandum
209.—(1) Schedule 6 (air passenger duty: administration and enforcement) is amended as follows.
(2) In paragraph 6 after “any return” insert “for an accounting period to which the appeal relates”.
(3) In paragraph 8(1) for “at such rate as the tribunal may determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.
Commencement Information
I1Sch. 1 para. 209 in force at 1.4.2009, see art. 1(2)