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Gaming duty |
| Rates of gaming duty. |
16. - (1) For the table in section 11(2) of the Finance Act 1997 (rates of gaming duty) substitute-
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| TABLE |
"Part of gross gaming yield |
Rate |
The first £470,500 |
2.5 per cent. |
The next £1,045,500 |
12.5 per cent. |
The next £1,045,500 |
20 per cent. |
The next £1,830,000 |
30 per cent. |
The remainder |
40 per cent." |
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(2) This section has effect in relation to accounting periods beginning on or after 1st April 2000.
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Amusement machine licence duty |
| Amusement machine licence duty. |
17. Schedule 2 to this Act (which amends the Betting and Gaming Duties Act 1981) shall have effect.
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Air passenger duty |
| Rates of duty. |
18. - (1) Section 30 of the Finance Act 1994 is amended as follows.
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(2) In subsection (1) (basis on which duty is charged) for the words from "appropriate" to the end substitute "determined in accordance with subsections (2) to (4) below."
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(3) In subsection (2) (rate where destination is in an EEA State etc)-
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(a) for "The rate is £10 if that place" substitute "If the place where the passenger's journey ends", and |
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(b) after paragraph (b) add- |
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" the rate shall be determined in accordance with subsection (3A) below.".
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(4) After subsection (3) insert-
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"(3A) In a case falling within subsection (2) above-
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(a) if the passenger's agreement for carriage provides for standard class travel in relation to every flight on his journey, the rate is £5; |
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(b) in any other case, the rate is £10.". |
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(5) For subsection (4) (rate where destination is not in an EEA State etc) substitute-
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"(4) In a case not falling within subsection (2) above-
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(a) if the passenger's agreement for carriage provides for standard class travel in relation to every flight on his journey, the rate is £20; |
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(b) in any other case, the rate is £40.". |
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(6) At the end of the section add-
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"(10) In this section "standard class travel", in relation to carriage on an aircraft, means-
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(a) in the case of an aircraft on which only one class of travel is available, that class of travel; |
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(b) in any other case, the lowest class of travel available on the aircraft.". |
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(7) In consequence of the provision made by the preceding provisions of this section, in section 39 of the Finance Act 1994 (schemes for simplifying operation of reliefs)-
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(a) in subsection (4)(b), for "at the rate mentioned in section 30(2) above" substitute- |
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"(i) at the rate mentioned in paragraph (a) of section 30(3A) above, and
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(ii) at the rate mentioned in paragraph (b) of that provision";
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(b) in subsection (4B)(c), for "at the rate mentioned in section 30(2) above" substitute- |
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"(i) at the rate mentioned in paragraph (a) of section 30(3A) above, and
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(ii) at the rate mentioned in paragraph (b) of that provision";
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(c) in subsection (8)(b), for the words from "on the carriage" to the end substitute- |
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"(i) on the carriage of each of those falling within paragraph (a) of section 30(4) above at the rate mentioned in that paragraph, and
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(ii) on the carriage of each of those falling within paragraph (b) of section 30(4) above at the rate mentioned in that paragraph"; and
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(d) in subsection (8A)(c), for the words from "on the carriage" to the end substitute- |
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"(i) on the carriage of each of those falling within paragraph (a) of section 30(4) above at the rate mentioned in that paragraph, and
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(ii) on the carriage of each of those falling within paragraph (b) of section 30(4) above at the rate mentioned in that paragraph".
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(8) This section applies to any carriage of a passenger on an aircraft which begins on or after 1st April 2001.
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| Changes in exemption from duty. |
19. - (1) Section 31 of the Finance Act 1994 is amended as follows.
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(2) Omit subsections (1) and (2) (exemption in relation to passengers making return journeys within the United Kingdom).
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(3) After subsection (4A) insert-
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"(4B) A passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage (whether or not it is evidenced by a ticket) the flight is to depart from an airport which is in a region of the United Kingdom designated by order.
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(4C) An order may be made for the purposes of subsection (4B) above in respect of any region which has a population density of not more than 12.5 persons per square kilometre.
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(4D) In subsections (4B) and (4C) above, references to a region are references to an area which is determined by the Treasury to constitute a region for the purposes of those subsections.".
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(4) Omit subsection (6) (provision by regulations for subsection (1) to have effect in relation to journeys begun in the Isle of Man).
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(5) In consequence of the provision made by subsection (2) above, in section 43 of the Finance Act 1994 (interpretation)-
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(a) in subsection (2) (meaning of "journey" etc), omit "Subject to subsection (3) below", and |
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(b) omit subsection (3) (interpretation of references to a return ticket). |
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(6) This section applies to any carriage of a passenger on an aircraft which begins on or after 1st April 2001.
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