Part 6Other taxes

Air passenger duty

323Northern Ireland rates

1

Section 30A of FA 1994 (Northern Ireland long haul rates of duty) is amended as follows.

2

In the heading, after “long haul” insert “and ultra-long haul”.

3

In subsection (5A), in paragraph (c) omit sub-paragraph (ii) and the “or” before it.

4

After subsection (7) insert—

7A

For the purposes of any paragraph, an Act of the Northern Ireland Assembly may set one rate for cases within section 30(2A) and a different rate for cases within section 30(4A).

5

The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2023.