The Air Passenger Duty (Connected Flights) Order 1994

• Citation: S.I. 1994/1821
• Sections: 5

Section 1 Citation and commencement

This Order may be cited as the Air Passenger Duty (Connected Flights) Order 1994 and shall come into force on 1st November 1994.

Section 2 Interpretation

The provisions of the Schedule to this Order, including the Notes next mentioned, shall be interpreted and applied in accordance with the notes contained therein.

Section 3 Rules for determining whether successive flights are connected

The provisions of the Schedule to this Order shall be used, in respect of the transfer of a passenger as described therein, for determining whether successive flights are treated as connected for the purpose of section 30(6), or section 31(3), of the Finance Act 1994.

Section 1 Case A Rule, governing a transfer to a domestic flight

The following rule (the “Case A Rule”) applies in the case of a passenger who transfers to an aircraft on which he is carried domestically.

Section 2 Case B Rule, governing a transfer to an international flight

The following rule (the “Case B Rule”) applies in the case of a passenger who transfers to an aircraft on which he is carried internationally.