APD1400 –Introduction: Law
and Regulations
The primary law covering Air Passenger Duty is contained in
the:
- Finance Act 1994 Chapter 9, Part 1,
Chapter 4 and Schedule 6, as amended.
The Secondary legislation is contained in the:
- Air Passenger Duty Regulations 1994 (SI
1994 No 1738), as amended;
- Air Passenger Duty (Connected Flights)
Order 1994 (SI 1994 No 1821), as amended;
- Aircraft Operators (Accounts and Records)
Regulations 1994 (SI 1994 No 1737), as amended;
- Air Passenger Duty (Extended Schemes)
Regulations 1995 (SI 1995 No 1216);
- Air Passenger Duty and Other Indirect
Taxes (Interest Rate) Regulations 1998 (SI 1998 No1461)
- Air Passenger Duty (Designated Region of
the UK) Order 2001 (SI 2001 No 808)
- The Air Passenger Duty (Rate)(Qualifying)
Territories) Order 2006 (SI 2006 No 2693)
- The Air Passenger Duty (Rate)(Qualifying
Territories)Order 2007 (SI 2007 No 22)
