322 New bands and rates
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Air passenger duty

322  New bands and rates

(1)     Section 30 of FA 1994 (air passenger duty: rates) is amended as follows.

(2)     In subsection (1A), after “long haul” insert “and ultra-long haul”.

(3)     After subsection (1A) insert—

“(1B)     If the passenger's journey ends at a place in the United Kingdom—

(a)     if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £6.50, and

(b)     in any other case, the rate is £13.”

(4)     In subsection (2) omit “the United Kingdom or”.

(5)     After subsection (2) insert—

“(2A)     If the passenger's journey ends at a place in a territory

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Costs and the ‘without prejudice’ rule

Costs and the ‘without prejudice’ ruleCosts determination and the ‘without prejudice’ ruleAn issue for practitioners is whether correspondence marked ‘without prejudice’ can be used against a party when the court comes to determine the issue of costs. The Court of Appeal in Walker v Wilsher (1889)

LEXISNEXIS

Option agreements—the need for a long-stop date

Call options are frequently used by developers to secure a right to buy land if planning permission is obtained. Taking an option provides the developer with time to make and pursue a planning application before having to commit to paying for the land. The developer's initial outlay will be limited

LEXISNEXIS

No deal Brexit—jurisdiction (UK and the Lugano Convention) [Archived]

No deal Brexit—jurisdiction (UK and the Lugano Convention) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note has been produced in partnership with Guy Pendell, Liz Williams and Kushal Gandhi of CMS.This Practice Note covers the situation where the UK

LEXISNEXIS

The British Franchise Association (BFA)

The British Franchise Association (BFA)This Practice Note examines the role and remit of the British Franchise Association (the BFA) in the franchise industry in the UK. It looks at the legislative and regulatory framework in the franchise industry, the membership criteria of the BFA, the BFA’s Code