Section 79 — Finance Act 2014: Air passenger duty: rates of duty from 1 April 2015

Air passenger duty: rates of duty from 1 April 2015 79 1 Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended in accordance with subsections (2) to (10).

2 Section 30 (rates of duty), as amended by section 78 of this Act, is amended as follows.

3 Omit subsections (3) and (4).

4 In subsection (4A)—

a in paragraph (a) for “£97” substitute “ £71 ” , and b in paragraph (b) for “£194” substitute “ £142 ” .

5 In subsection (4E)—

a in paragraph (a) for “twice the rate in subsection (2)(b)” substitute “ six times the rate in subsection (2)(a) ” , b after paragraph (a) insert “ and ” , c omit paragraph (b),

d omit paragraph (c) and the “and” after it, and e in paragraph (d) for “twice the rate in subsection (4A)(b)” substitute “ six times the rate in subsection (4A)(a) ” .

6 Section 30A (Northern Ireland long haul rates of duty) is amended as follows.

7 Omit subsections (2) to (4).

8 In subsection (5) for “If the passenger's journey ends at any other place” substitute “ Air passenger duty is chargeable on the carriage of the chargeable passenger at the rate determined as follows ” .

9 In subsection (5A)—

a omit paragraph (a),

b omit paragraph (b) and the “and” after it, and c in paragraph (c)—

i omit the words from the beginning to “(5)(a) or (b),”, ii after “instead” insert “ of the rate set for the purposes of subsection (5)(a) or (b) ” , and iii in sub-paragraph (ii) for “twice the rate set for the purposes of subsection (5)(b)” substitute “ six times the rate set for the purposes of subsection (5)(a) ” .

10 In Schedule 5A (territories) omit Parts 2 and 3.

11 Accordingly, in section 1 of the Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012 (setting of rate of air passenger duty)—

a in subsection (1)—

i omit “(3)(a) and (b), (4)(a) and (b),”, and ii for “(5A)(a), (b) and (c)” substitute “ (5A)(c) ” , and b omit subsections (2) to (5), (8) and (9).

12 The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2015.