Parliamentary Search

Proceeding contribution from Lord Forsyth of Drumlean (Conservative) in the House of Lords on Thursday, 15 March 2012. It occurred during Committee of the Whole House (HL) and Debate on bill on Scotland Bill.

Scotland Bill

59: After Clause 36, insert the following new Clause— ““Air passenger duty (1) In Part 4A of the 1998 Act (as inserted by section 28), after Chapter 4 (inserted by section 35) insert— ““CHAPTER 5 Air passenger duty 80L Air passenger duty (1) A duty of excise which is levied on the carriage, from a Scottish airport, of chargeable passengers on chargeable aircraft, is a devolved tax. (2) In this section— ““chargeable passenger”” refers, subject to sections 31 and 32 of the Finance Act 1994, to every passenger on an aircraft if their flight begins at an airport in Scotland; ““chargeable aircraft”” refers, subject to section 29 of the Finance Act 1994, to every aircraft designed or adapted to carry persons in addition to the flight crew.””

Secondary information

Type
Proceeding contribution
Reference
736 c481 
Session
2010-12
Chamber / Committee
House of Lords chamber
Subjects
Criminal proceedings Devolved matters Armed forces Aviation Devolution Civil service Air passenger duty Borrowing Aggregates levy Land EU law Income tax Legislative competence Excise duties Landfill Legislation Domicil Large goods vehicle drivers Ministerial powers Powers Members Public expenditure Ministers Public finance Scotland Social security benefits Scottish Parliament Taxation Tax rates and bands Supreme Court Self-employed Development land tax Universal credit Legislative consent motions
Legislation
Scotland Bill 2010-12
Link
View this Proceeding contribution on www.publications.parliament.uk