Section 78 — Finance Act 2014: Air passenger duty: rates of duty from 1 April 2014

Air passenger duty: rates of duty from 1 April 2014 78 1 Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as follows.

2 In subsection (3)—

a in paragraph (a), for “£67” substitute “ £69 ” , and b in paragraph (b), for “£134” substitute “ £138 ” .

3 In subsection (4)—

a in paragraph (a), for “£83” substitute “ £85 ” , and b in paragraph (b), for “£166” substitute “ £170 ” .

4 In subsection (4A)—

a in paragraph (a), for “£94” substitute “ £97 ” , and b in paragraph (b), for “£188” substitute “ £194 ” .

5 The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2014.