Part 8Miscellaneous
Aviation
152Aviation duty
The Commissioners for Her Majesty’s Revenue and Customs may incur expenditure in preparing for the introduction of a new duty chargeable in respect of flights by aircraft.
153Air passenger duty: class of travel with large seat pitch
1
In section 30 of FA 1994 (rate of air passenger duty), after subsection (10) insert—
11
But a class of travel is not standard class travel if the seats for passengers whose agreement for carriage provides for that class of travel have a pitch exceeding 1.016 metres (40 inches).
12
For this purpose “pitch”, in relation to a seat, means the distance between a fixed point on the seat and the same point on the seat immediately in front of it; but where there is no seat immediately in front of the seat, the seat is to be treated as having the same pitch as the seat immediately behind it.
2
The amendment made by subsection (1) has effect in relation to any carriage of a passenger on an aircraft which begins on or after 1 November 2008.