Section 153 — Finance Act 2008: Air passenger duty: class of travel with large seat pitch

Air passenger duty: class of travel with large seat pitch 153 1 In section 30 of FA 1994 (rate of air passenger duty), after subsection (10) insert— 11 But a class of travel is not standard class travel if the seats for passengers whose agreement for carriage provides for that class of travel have a pitch exceeding 1.016 metres (40 inches).

12 For this purpose “ pitch ”, in relation to a seat, means the distance between a fixed point on the seat and the same point on the seat immediately in front of it; but where there is no seat immediately in front of the seat, the seat is to be treated as having the same pitch as the seat immediately behind it.

2 The amendment made by subsection (1) has effect in relation to any carriage of a passenger on an aircraft which begins on or after 1 November 2008.