PART 3Other taxes
Air passenger duty
90Rates of air passenger duty from 1 April 2021
(1)
In section 30(4A) of FA 1994 (air passenger duty: long haul rates)—
(a)
in paragraph (a), for “£80” substitute “
£82
”
, and
(b)
in paragraph (b), for “£176” substitute “
£180
”
.
(2)
The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2021.