Introduction Details of the Section
2.Section 1 replaces subsections (1) to (4) of Section 30 of Finance Act (FA) 1994 with new subsections (1) to (4A).
3.Subsection (1) determines that the rates in subsections (2) to (4A) are on a per-passenger basis.
4.Subsection (2) sets the APD rates to destinations within the United Kingdom and destinations listed in Part 1 of Schedule 5A
5.Subsections (3) to (4) set out the APD rates for destinations listed in Parts 2 and 3 of Schedule 5A.
6.Subsection (4A) sets out the rates for destinations (other than the United Kingdom) not listed in Schedule 5A.