PART 2Excise duties and other taxes
Air passenger duty
78Air passenger duty: rates of duty from 1 April 2014
(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 “£67” substitute “
£69
”
, and
(b)
in paragraph (b), for “£134” substitute “
£138
”
.
(3)
In subsection (4)—
(a)
in paragraph (a), for “£83” substitute “
£85
”
, and
(b)
in paragraph (b), for “£166” substitute “
£170
”
.
(4)
In subsection (4A)—
(a)
in paragraph (a), for “£94” substitute “
£97
”
, and
(b)
in paragraph (b), for “£188” substitute “
£194
”
.
(5)
The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2014.