Part V19 Air passenger dutyV19.1 CommentaryV19.2 HMRC Notices/GuidanceV19.3 Cases and tribunal decisionsDivision V19.1 CommentaryUpdated by Andrew BrooksIntroduction to air passenger dutyGeneral principles V19.101Charge to dutyCharge to duty V19.106Definition of 'chargeable aircraft' V19.107Definition of 'chargeable passenger' V19.108'Non-chargeable flight' V19.109Rate of dutyRate of duty V19.111Persons liable for the dutyRegistration of aircraft operators V19.116Fiscal representatives V19.117Handling agents V19.118AdministrationAccounts, returns and payment of duty V19.121Security for payment of duty V19.122Schemes for simplifying operation of reliefs etc V19.123
Updated by Andrew Brooks
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