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| | For other Amendment(s) see the following page(s) of Supplement to Votes:
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| | (Clauses 1, 3, 16, 183, 184 and 200 to 212; Schedules 3 and 41; any new Clauses, and any new
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| | Schedules, first appearing on the Order Paper not later than Tuesday 16 April 2013 and
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| | relating to tax measures concerning housing; and any new Clauses, and any new Schedules,
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| | relating to value added tax or the bank levy or air passenger duty or the subject matter of
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| | Clauses 1 and 16 and Schedule 3 or the subject matter of Clause 3 or the subject matter of
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| | Clauses 203 to 212 and Schedule 41)
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| | (Subject to agreement of the Finance (No. 2) Bill Programme Motion) |
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| | | Long haul rates of duty (Scotland) |
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| | To move the following Clause:— |
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| | | ‘After section 30A of the Finance act 1994 there shall be inserted— |
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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 |
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| | | begins at an airport or aerodrome in Scotland, |
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| | | (c) | the passenger’s journey does not end at an airport or aerodrome |
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| | | in the United Kingdom or a territory specified in Part 1 of |
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| | | (d) | if the passenger’s journey has more than one flight, the first flight |
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| | | is not followed by a connected flight beginning at an airport or |
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| | | aerodrome in the United Kingdom or a territory specified in Part |
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| | | (2) | Air passenger duty is chargeable on the carriage of the chargeable |
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| | | passenger at the rate determined as follows. |
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| | | (3) | If the passenger’s journey ends at an airport or aerodrome in a territory |
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| | | specified in Part 2 of Schedule 5A— |
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| | | (a) | if the passenger’s agreement for carriage provides for standard |
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| | | class travel in relation to every flight on the passenger’s journey, |
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| | | the rate is the rate set by an Act of the Scottish Parliament for the |
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| | | purposes of this paragraph, and |
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| | | (b) | in any other case the rate if 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 |
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| | | specified in Part 3 of Schedule 5A— |
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| | | (a) | if the passenger’s agreement for carriage provides for standard |
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| | | class travel in relation to every flight on the passenger’s journey, |
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| | | the rate is the rate set by an Act of the Scottish Parliament for the |
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| | | purposes of this paragraph, and |
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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 |
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| | | class travel in relation to every flight on the passenger’s journey, |
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| | | the rate is the rate set by an Act of the Scottish Parliament for the |
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| | | purposes of this paragraph, and |
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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 |
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| | | (9) | Subsections (5) to (7) and (10) to (12) of section 30 apply for the purposes |
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| | | of this 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 any order under subsection (10). |
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| | | (12) | An Act of the Scottish Parliament means an Act passed under section 28 |
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| | | of the Scotland Act 1998.”.’. |
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