Part 1Direct and indirect taxes

Indirect taxes

19Air passenger duty: rates from 1 April 2017

(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 “£73” substitute “ £75 ”;

(b)

in paragraph (b), for “£146” substitute “ £150 ”.

(2)

The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2017.