Section 186: Air passenger duty: miscellaneous provision

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 4: Excise duties and other taxes

In section 38 of FA 1994 (accounting for and payment of duty) after subsection (2) insert—

In Part 2 of Schedule 5A to FA 1994 (territories etc) at the appropriate place insert ." South Sudan "

The amendment made by subsection (2) has effect in relation to the carriage of passengers beginning on or after 9 July 2011.

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