Section 323 | Northern Ireland rates

(1)Section 30A of FA 1994 (Northern Ireland long haul rates of duty) is amended as follows.

(2)In the heading, after “long haul” insert “and ultra-long haul”.

(3)In subsection (5A), in paragraph (c) omit sub-paragraph (ii) and the “or” before it.

(4)After subsection (7) insert—

(7A)For the purposes of any paragraph, an Act of the Northern Ireland Assembly may set one rate for cases within section 30(2A) and a different rate for cases within section 30(4A).

(5)The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2023.