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.