Finance Act 2016

Air passenger duty

149APD: rates from 1 April 2016

(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 “£71” substitute “£73”, and

(b)in paragraph (b), for “£142” substitute “£146”.

(2)The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2016.