Finance Act, 1983


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;”,


(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.”.