Air Passenger Duty

Air Passenger Duty
сокр. APD гос. фин., брит. сбор с авиапасажиров* (налог, взимаемый с пассажиров воздушного транспорта (в т. ч. вертолетов), которые отправляются из аэропортов Великобритании; ставка налога зависит от класса и направления перелета; от налога освобождаются некоторые виды вздушного транспорта (напр., небольшие частные самолеты), некоторые категории пассажиров (напр., экипаж самолета, дети до двух лет и т. д.) и некоторые виды рейсов (напр., полеты, которые начинаются и заканчиваются в одном аэропорту и длятся не более часа); введен в 1994 г.)

Англо-русский экономический словарь.

Смотреть что такое "Air Passenger Duty" в других словарях:

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