PART 9Other taxes and duties

Air passenger duty

149APD: rates from 1 April 2016

1

In section 30 of FA 1994 (air passenger duty: rates of duty) in subsection (4A) (long haul rates of duty)—

a

in paragraph (a), for “£71” substitute “£73”, and

b

in paragraph (b), for “£142” substitute “£146”.

2

The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2016.