Finance Act 2016 (c. 24)

PART 9 U.K. Other taxes and duties

Air passenger duty U.K.

149 APD: rates from 1 April 2016 U.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 “£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.