
1 
This Order may be cited as the Air Passenger Duty (Connected Flights) Order 1994 and shall come into force on 1st November 1994.
2 
The provisions of the Schedule to this Order, including the Notes next mentioned, shall be interpreted and applied in accordance with the notes contained therein.
3 
The provisions of the Schedule to this Order shall be used, in respect of the transfer of a passenger as described therein, for determining whether successive flights are treated as connected for the purpose of section 30(6), or section 31(3), of the Finance Act 1994.
Tim Wood
Timothy Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
8th July 1994
SCHEDULE
Article 3
1 
The following rule (the “Case A Rule”) applies in the case of a passenger who transfers to an aircraft on which he is carried domestically.
CASE A RULEThe passenger’s previous flight (“Flight A”), and the next flight after it on his journey (“Flight B”) on which he is carried domestically, are connected if the booked time of departure of Flight B is by or at the time or within the period in column 3 of the following Table specified opposite to the period of time (specified in column 2 of that Table) into which the scheduled time of arrival of Flight A falls on the scheduled day of arrival.

Col. 1 Col. 2 Col. 3
Category Number Scheduled time of arrival of Flight A falls in the period:— Qualifying booked departure time for Flight B
1 after midnight to 0400 hours by or at 1000 hours on the scheduled day of arrival of Flight A
2 after 0400 to 1700 hours within the period of 6 hours of the scheduled time of arrival of Flight A
3 after 1700 to midnight by or at 1000 hours on the day following the scheduled day of arrival of Flight A


(1) “Booked”, in relation to a time or an airport, means the time or the airport that is specified expressly and correctly on the passenger’s ticket at the time it is issued or last amended, by reference to the journey to be undertaken by the passenger constituted wholly or partly by Flight A and Flight B.
(2) If the ticket does not specify correctly and expressly the time or the airport in question, having regard to the journey undertaken by the passenger which is constituted wholly or partly by Flight A and Flight B (so that the flights in question are not connected), then those flights shall nevertheless be connected where the aircraft operator who would be liable, but for this Note, for the air passenger duty in question satisfies the Commissioners that, had the ticket in question been correctly and expressly specified with the time or the airport in question, the two Flights A and B in question would have been connected by virtue of this Rule.
(3) A passenger is carried domestically where the booked airport for the beginning and ending of his flight is in the United Kingdom; and, for the purposes of this Note, an airport in the Isle of Man shall be treated as being in the United Kingdom where a duty equivalent to air passenger duty is charged in the Isle of Man by virtue of an Act of Tynwald.
(4) “Scheduled” means:—
(a) in relation to a time, the time indicated in the operator’s timetable for the flight in question at the time the passenger’s ticket is issued or last amended; and
(b) in relation to “the day of arrival”, the day of arrival indicated in the operator’s timetable for the flight in question at the time the passenger’s ticket is issued or last amended.
(5) Notwithstanding the effect of this Rule that, but for this Note, would result, Flight A and Flight B are not connected:—
(a) where the booked airport of departure of Flight A is the same airport as the booked airport of arrival of Flight B; or
(b) where the ticket for Flight A and the ticket for Flight B are not conjunction tickets.
(6) For the purposes of paragraph (b) of Note (5) the two tickets in question are only conjunction tickets at the time of issue or when last amended:—
(a) if those tickets are contained in one booklet of tickets; or
(b) in the case of each of those tickets being contained in a separate booklet of tickets, if:—
(i) each of those booklets is referable to the other by virtue of a statement on each to the effect that each is to be read in conjunction with the other; or
(ii) each booklet or each ticket in question has as a part of it a summary of the flights of the passenger constituting his journey, which includes the flights in question.
(7) “Ticket”, for the purposes of this Rule, means the ticket in the form of a coupon, or the coupon (as it is sometimes called in the airline industry), issued for the passenger in relation to his intended flight specifying the time of and the airport of departure for that flight.
2 
The following rule (the “Case B Rule”) applies in the case of a passenger who transfers to an aircraft on which he is carried internationally. 
CASE B RULEThe passenger’s previous flight (“Flight A”), and the next flight after it on his journey (“Flight B”) on which he is carried internationally, are connected if the booked time of departure of Flight B falls within the period of 24 hours starting at the scheduled time of arrival of Flight A.


(1) The Notes of Interpretation for the Case A Rule and its Notes (set out above) numbered (1), (2), (4) limited to its sub-paragraph (a), (5) limited to its sub-paragraph (b), (6) and (7) shall be used for the interpretation and application of this Rule and its Notes.
(2) A passenger is carried internationally where his flight begins at an airport in one country and ends at an airport in another country; and for the purposes of this Note the United Kingdom, subject to the provisions of Note (4), is a country.
(3) Notwithstanding the effect of this Rule that, but for this Note, would result, Flight A and Flight B are not connected where the airport at which the passenger first boards the aircraft for Flight A is in the same country as that at which the passenger finally disembarks from the aircraft for Flight B.
(4) For the purposes of Note (2) the Isle of Man and the United Kingdom shall be treated as one country where a duty equivalent to air passenger duty is charged in the Isle of Man by virtue of an Act of Tynwald.