Finance Act 2009
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Air travel tax. |
18.— Section 55 of the Finance (No. 2) Act 2008 is amended— | |
(a) in subsection (1) by substituting the following for the definition of “ airport ”: | ||
“ ‘airport’ means an airport within the meaning of the Air Navigation and Transport (Amendment) Act 1998 , but does not include an airport from which the number of persons (including passengers) who departed on aircraft during the previous calendar year was less than 50,000;”, | ||
and | ||
(b) by substituting the following for subsection (4): | ||
“(4) Every person liable to pay air travel tax shall, within 20 days or such other period as the Commissioners may determine, remit to the Commissioners the amount of air travel tax payable by him or her in respect of departures by passengers during the previous month or such other period as so determined.”. |