Finance Act 2014 (c. 26)

PART 2 U.K. Excise duties and other taxes

Air passenger duty U.K.

78 Air passenger duty: rates of duty from 1 April 2014 U.K.

(1) Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as follows.

(2) In subsection (3)—

(a) in paragraph (a), for “£67” substitute “ £69 ”, and

(b) in paragraph (b), for “£134” substitute “ £138 ”.

(3) In subsection (4)—

(a) in paragraph (a), for “£83” substitute “ £85 ”, and

(b) in paragraph (b), for “£166” substitute “ £170 ”.

(4) In subsection (4A)—

(a) in paragraph (a), for “£94” substitute “ £97 ”, and

(b) in paragraph (b), for “£188” substitute “ £194 ”.

(5) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2014.