Part I Excise duties
Air passenger duty
18 Rates of duty.
F11
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F12
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F13
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F14
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F15
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6
At the end of the section add—
10
In this section “standard class travel”, in relation to carriage on an aircraft, means—
a
in the case of an aircraft on which only one class of travel is available, that class of travel;
b
in any other case, the lowest class of travel available on the aircraft.
F27
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8
This section applies to any carriage of a passenger on an aircraft which begins on or after 1st April 2001.