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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.