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


(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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/78 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

