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59. Air passenger duty (rates of duty from 1 April 2016)

56. Insurance Premium Tax (Standard Rate) – in the House of Commons at 6:23 pm on 22nd March 2016.

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(1) In section 30 of the Finance Act 1994 (air passenger duty: rates of duty) in subsection (4A) (long haul rates of duty)—

(a) in paragraph (a), for “£71” substitute “£73”, and

(b) in paragraph (b), for “£142” substitute “£146”.

(2) The amendments made by this Resolution have effect in relation to the carriage of passengers beginning on or after 1 April 2016.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.