Finance Act, 1983
PART II Customs and Excise | ||
Foreign travel. |
57.— Section 65 of the Finance Act, 1982 , shall be amended, as on and from the 1st day of April, 1983,— | |
(a) in subsection (1), by the deletion of “‘aircraft’ means an aircraft suitable for the carriage of more than fifteen passengers;”, | ||
and | ||
(b) in subsection (3), by the substitution of the following paragraph for paragraph (b): | ||
“(b) The rate at which the duty of excise imposed by subsection (2) of this section shall be paid shall be £5 for each person whose carriage is authorised by a passenger ticket relating to carriage by a ship or an aircraft on a voyage or a flight, as the case may be, to a destination (other than a destination in Northern Ireland) outside the State.”. |