Part I Excise duties
Air passenger duty
18 Rates of duty.
F1(1)
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F1(2)
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F1(3)
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F1(4)
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F1(5)
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(6)
At the end of the section add—
“(10)
In this section “standard class travel”, in relation to carriage on an aircraft, means—
(a)
in the case of an aircraft on which only one class of travel is available, that class of travel;
(b)
in any other case, the lowest class of travel available on the aircraft.”.
F2(7)
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(8)
This section applies to any carriage of a passenger on an aircraft which begins on or after 1st April 2001.