Finance Act 2011
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Amendment of section 55 (air travel tax) of Finance (No. 2) Act 2008. |
48.— (1) Section 55(2) of the Finance (No. 2) Act 2008 is amended by substituting the following for paragraph (b): | |
“(b) Air travel tax shall be charged, levied and paid at the rate of €3 per departure of a passenger on an aircraft from an airport.”. | ||
(2) This section comes into operation on 1 March 2011. |