The Air Passenger Duty (Connected Flights) (Amendment) Order 2001
This Order, which comes into force on 1st April 2001, amends The Air Passenger Duty (Connected Flights) Order 1994 (S.I. 1994/1821) (“the Order”) which determines whether successive flights are treated as connected for the purpose of sections 30(6) and 31(3) of the Finance Act 1994 (c. 9) (“the Act”). The amendments made by this Order have been made following the repeal of section 31(6) of the Act by section 19(4) of the Finance Act 2000 (c. 17).