Division V19.1 Commentary

Part V19 Air passenger duty

Division V19.1 Commentary

Part V19     Air passenger duty

V19.1     Commentary

V19.2     HMRC Notices/Guidance

V19.3     Cases and tribunal decisions

Division V19.1     Commentary

Updated by Andrew Brooks

Introduction to air passenger duty

General principles V19.101

Charge to duty

Charge to duty V19.106

Definition of 'chargeable aircraft' V19.107

Definition of 'chargeable passenger' V19.108

'Non-chargeable flight' V19.109

Rate of duty

Rate of duty V19.111

Persons liable for the duty

Registration of aircraft operators V19.116

Fiscal representatives V19.117

Handling agents V19.118


Accounts, returns and payment of duty V19.121

Security for payment of duty V19.122

Schemes for simplifying operation of reliefs etc V19.123

Assessment and interest V19.124

HMRC's powers V19.125

Air Passenger duty offences

Offences V19.131

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