PART 4 U.K. Excise duties and other taxes

Air passenger duty U.K.

185 Air passenger duty: rates of duty from 1 April 2013 U.K.

(1) Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as follows.

(2) In subsection (3)—

(a) in paragraph (a) for “£65” substitute “ £67 ”, and

(b) in paragraph (b) for “£130” substitute “ £134 ”.

(3) In subsection (4)—

(a) in paragraph (a) for “£81” substitute “ £83 ”, and

(b) in paragraph (b) for “£162” substitute “ £166 ”.

(4) In subsection (4A)—

(a) in paragraph (a) for “£92” substitute “ £94 ”, and

(b) in paragraph (b) for “£184” substitute “ £188 ”.

(5) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2013.