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.