PART 2Indirect taxes

43Air passenger duty: rates of duty from 1 April 2018

(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 “£75” substitute “ £78 ”;

(b)

in paragraph (b), for “£150” substitute “ £156 ”.

(2)

The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2018.