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| | Schedule 23, page 534, line 45, at end insert— |
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| | | ‘30B | Scotland long haul rates of duty |
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| | | (1) | This section applies to the carriage of a chargeable passenger if— |
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| | | (a) | the carriage begins on or after the relevant day, |
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| | | (b) | the only flight, or the first flight, of the passenger’s journey begins at an |
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| | | airport or aerodrome in Scotland, |
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| | | (c) | the passenger’s journey does not end at an airport or aerodrome in the |
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| | | United Kingdom or a territory specified in Part 1 of Schedule 5A, and |
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| | | (d) | if the passenger’s journey has more than one flight, the first flight is not |
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| | | followed by a connected flight beginning at an airport or aerodrome in |
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| | | the United Kingdom or a territory specified in Part 1 of Schedule 5A. |
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| | | (2) | Air passenger duty is chargeable on the carriage of the chargeable passenger at |
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| | | the rate determined as follows. |
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| | | (3) | If the passenger’s journey ends at an airport or aerodrome in a territory specified |
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| | | in Part 2 of Schedule 5A— |
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| | | (a) | if the passenger’s agreement for carriage provides for standard class |
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| | | travel in relation to every flight on the passenger’s journey, the rate is the |
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| | | rate set by an Act of the Scottish Parliament for the purposes of this |
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| | | |
| | | (b) | in any other case the rate is the rate set by an Act of the Scottish |
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| | | Parliament for the purposes of this paragraph. |
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| | | (4) | If the passenger’s journey ends at an airport or aerodrome in a territory specified |
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| | | in Part 3 of Schedule 5A— |
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| | | (a) | if the passenger’s agreement for carriage provides for standard class |
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| | | travel in relation to every flight on the passenger’s journey, the rate is the |
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| | | rate set by an Act of the Scottish Parliament for the purposes of this |
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| | | |
| | | (b) | in any other case, the rate is the rate set by an Act of the Scottish |
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| | | Parliament for the purposes of this paragraph. |
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| | | (5) | If the passenger’s journey ends at any other airport or aerodrome— |
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| | | (a) | if the passenger’s agreement for carriage provides for standard class |
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| | | travel in relation to every flight on the passenger’s journey, the rate is the |
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| | | rate set by an Act of the Scottish Parliament for the purposes of this |
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| | | |
| | | (b) | in any other case, the rate is the rate set by an Act of the Scottish |
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| | | Parliament for the purposes of this paragraph. |
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| | | (6) | The rate of £0 may be set for the purposes of any paragraph. |
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| | | (7) | The same rate may be set for the purposes of two or more paragraphs. |
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| | | (8) | Any rate set must not exceed the rate which would apply if this section were not |
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| | | (9) | Subsections (5) to (7) and (10) to (12) of section 30 apply for the purposes of this |
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| | | section as they apply for the purposes of that section. |
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| | | (10) | “The relevant day” means the day appointed as such by an order. |
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| | | (11) | Section 42(4) and (5) does not apply to an order under subsection (10). |
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| | | (12) | An Act of the Scottish Parliament means an Act passed under section 28 of the |
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| | Schedule 23, page 535, line 11, after ‘30A’, insert ‘or 30B’. |
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| | Schedule 23, page 535, line 16, after ‘Ireland’, insert ‘and Wales’. |
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| | Schedule 23, page 535, line 16, after ‘Ireland’, insert ‘and Scotland’. |
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| | Schedule 23, page 535, line 18, after ‘operators’, insert ‘in— |
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| | Schedule 23, page 535, line 22, after ‘30A’, insert ‘or 30B’. |
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| | Schedule 23, page 535, line 27, after ‘30A’, insert ‘or 30B’. |
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| | Schedule 23, page 536, line 12, at end insert— |
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| | | ‘41B | Wales long haul rates of duty: disclosure of information |
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| | | (1) | An officer of Revenue and Customs may disclose to the Secretary of State, the |
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| | | Treasury or Welsh Ministers any information for purposes connected with the |
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| | | setting of rates of duty under section 30B above, including (in particular) to |
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| | | enable the setting of rates under that section to be taken into account for the |
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| | | purposes of section 118 of the Government of Wales Act 2006 (Payments into |
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| | | Welsh Consolidated Fund: grants). |
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| | | (2) | Information disclosed under subsection (1) above may not be further disclosed |
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| | | without the consent of the Commissioners (which may be general or specific). |
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| | | (3) | In section 19 of the Commissioners for Revenue and Customs Act 2005 |
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| | | (wrongful disclosure) references to subsection 18(1) of that Act are to be read as |
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| | | including a reference to subsection (2) above.’. |
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| | Schedule 23, page 536, line 13, at end insert— |
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| | | ‘41B | Scotland long haul rates of duty: disclosure of information |
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| | | (1) | An officer of Revenue and Customs may disclose to the Scottish Ministers, the |
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| | | Treasury or the Secretary of State any information for purposes connected with |
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| | | the setting of rates of duty under section 30B above, including (in particular) to |
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| | | enable the setting of rates under that section to be taken into account for the |
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| | | purposes of Part 3, section 64, subsection 5 of the Scotland Act 1998 (Scottish |
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| | | (2) | Information disclosed under subsection (1) above may not be further disclosed |
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| | | without the consent of the Commissioners (which may be general or specific). |
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| | | (3) | In section 19 of the Commissioners for Revenue and Customs Act 2005 |
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| | | (wrongful disclosure) references to subsection 18(1) of that Act are to be read as |
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| | | including a reference to subsection (2) above.’. |
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| | Schedule 23, page 536, line 17, at end insert— |
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| | | ‘(1) | The Scotland Act, Schedule 5, section A1 (exceptions) is amended as follows: |
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| | | (2) | After ‘rates)’, insert— |
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| | | “(1) | Air Passenger Duty on all flights that are— |
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| | | (a) | originating from an airport or aerodrome in Scotland and, |
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| | | (b) | not part of a connecting flight from— |
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| | | (i) | a domestic UK airport or aerodrome, or |
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| | | (ii) | a territory specified in Part 1 of Schedule 5A of the |
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