PART 3 U.K. Other taxes

Air passenger duty U.K.

90 Rates of air passenger duty from 1 April 2021 U.K.

(1) In section 30(4A) of FA 1994 (air passenger duty: long haul rates)—

(a) in paragraph (a), for “£80” substitute “ £82 ”, and

(b) in paragraph (b), for “£176” substitute “ £180 ”.

(2) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2021.