PART 2Other taxes

Air passenger duty

61Rates of duty from 1 April 2020

1

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

a

in paragraph (a) for “£78” substitute “£80”, and

b

in paragraph (b) for “£172” substitute “£176”.

2

Those amendments have effect in relation to the carriage of passengers beginning on or after 1 April 2020.