Regulation 3

For sub-paragraphs (i) and (ii) of paragraph (e) of Schedule 1 (particulars of an air passenger duty account) substitute—

“(i)

chargeable at the rates set out in section 30(2) (a) and (b) of the Act;

(ii)

chargeable at the rates set out in section 30 (3) (a) and (b) of the Act;

(iii)

chargeable at the rates set out in section 30 (4) (a) and (b) of the Act; and

(iv)

chargeable at the rates set out in section 30 (4A) (a) and (b) of the Act;”.