Finance Bill - continued        House of Commons
PART I, WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22 PER CENT. - continued

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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-
 
 
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."
      (2) This section has effect in relation to accounting periods beginning on or after 1st April 2000.
 
 
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.
 
 
Air passenger duty
Rates of duty.     18. - (1) Section 30 of the Finance Act 1994 is amended as follows.
 
      (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."
 
      (3) In subsection (2) (rate where destination is in an EEA State etc)-
 
 
    (a) for "The rate is £10 if that place" substitute "If the place where the passenger's journey ends", and
 
    (b) after paragraph (b) add-
 
    " the rate shall be determined in accordance with subsection (3A) below.".
 
      (4) After subsection (3) insert-
 
 
    "(3A) In a case falling within subsection (2) above-
 
 
    (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;
 
    (b) in any other case, the rate is £10.".
      (5) For subsection (4) (rate where destination is not in an EEA State etc) substitute-
 
 
    "(4) In a case not falling within subsection (2) above-
 
 
    (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;
 
    (b) in any other case, the rate is £40.".
      (6) At the end of the section add-
 
 
    "(10) In this section "standard class travel", in relation to carriage on an aircraft, means-
 
 
    (a) in the case of an aircraft on which only one class of travel is available, that class of travel;
 
    (b) in any other case, the lowest class of travel available on the aircraft.".
      (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)-
 
 
    (a) in subsection (4)(b), for "at the rate mentioned in section 30(2) above" substitute-
 
      "(i) at the rate mentioned in paragraph (a) of section 30(3A) above, and
 
      (ii) at the rate mentioned in paragraph (b) of that provision";
 
    (b) in subsection (4B)(c), for "at the rate mentioned in section 30(2) above" substitute-
 
      "(i) at the rate mentioned in paragraph (a) of section 30(3A) above, and
 
      (ii) at the rate mentioned in paragraph (b) of that provision";
 
    (c) in subsection (8)(b), for the words from "on the carriage" to the end substitute-
 
      "(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
 
      (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
 
    (d) in subsection (8A)(c), for the words from "on the carriage" to the end substitute-
 
      "(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
 
      (ii) on the carriage of each of those falling within paragraph (b) of section 30(4) above at the rate mentioned in that paragraph".
      (8) This section applies to any carriage of a passenger on an aircraft which begins on or after 1st April 2001.
 
Changes in exemption from duty.     19. - (1) Section 31 of the Finance Act 1994 is amended as follows.
 
      (2) Omit subsections (1) and (2) (exemption in relation to passengers making return journeys within the United Kingdom).
 
      (3) After subsection (4A) insert-
 
 
    "(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.
 
      (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.
 
      (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.".
 
      (4) Omit subsection (6) (provision by regulations for subsection (1) to have effect in relation to journeys begun in the Isle of Man).
 
      (5) In consequence of the provision made by subsection (2) above, in section 43 of the Finance Act 1994 (interpretation)-
 
 
    (a) in subsection (2) (meaning of "journey" etc), omit "Subject to subsection (3) below", and
 
    (b) omit subsection (3) (interpretation of references to a return ticket).
      (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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