V19.106 Charge to duty

Charge to duty

V19.106 Charge to duty

Air passenger duty is chargeable on the carriage1, on a chargeable aircraft2, of any chargeable passenger3; and the duty in respect of any carriage on an aircraft of a chargeable passenger becomes due when the aircraft first takes off on the passenger's flight4. APD is payable by the operator of the aircraft5.

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