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Finance Act 2012

Part 2 of Schedule 23 - Rates of duty from 1 April 2012

36.As announced at Budget 2011, APD rates are now to be increased annually and in line with inflation.  These increases, which also take into account the increase deferred from April 2011, apply to the carriage of chargeable passengers on chargeable flights taking off from UK airports from 1 April 2012, irrespective of when the flight was actually booked or purchased.

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