V19.101 General principles
Air passenger duty ('APD') was introduced by FA 1994 and is chargeable on the carriage of chargeable passengers on a chargeable aircraft, from a UK airport beginning on or after 1 November 19941. APD is a duty of excise and accordingly is under the care and management of HMRC2.
In Federation of Tour Operators3, the claimants contended that:
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•ÌýÌýÌýÌý the imposition of APD amounted
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