PART 2 U.K.Indirect taxes

43Air passenger duty: rates of duty from 1 April 2018U.K.

(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 “£75” substitute “ £78 ”;

(b)in paragraph (b), for “£150” substitute “ £156 ”.

(2)The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2018.