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Finance Act 1994
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Changes over time for: Section 33
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Finance Act 1994, Section 33 is up to date with all changes known to be in force on or before 06 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 16A(2)(g) inserted by 2023 c. 30 Sch. 13 para. 28
- s. 160(2)-(7) modified by 2010 c. 8 s. 464(6) (as inserted) by 2017 c. 32 Sch. 5 para. 1
- Sch. 5 para. 2(1)(pa) inserted by S.I. 2022/109 reg. 4 (This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect.)
33 Registration of aircraft operators.U.K.
(1)The Commissioners shall under this section keep a register of aircraft operators.
(2)The operator of a chargeable aircraft becomes liable to be registered under this section if the aircraft is used for the carriage of any chargeable passengers.
[F1(2A)If the Commissioners decide to keep a register under section 33A below, an operator of a chargeable aircraft does not become liable to be registered under this section just because the aircraft is used for the carriage of chargeable passengers to which section 30A above applies.]
(3)A person who has become liable to be registered under this section ceases to be so liable if the Commissioners are satisfied at any time—
(a)that he no longer operates any chargeable aircraft, or
(b)that no chargeable aircraft which he operates will be used for the carriage of chargeable passengers [F2or, if the Commissioners have decided to keep a register under section 33A below, that no chargeable aircraft which he operates will be used for the carriage of chargeable passengers apart from the carriage of chargeable passengers to which section 30A above applies] .
(4)A person who is not registered [F3under this section] and has not given notice under this subsection shall, if he becomes liable to be registered [F3under this section] at any time, give written notice of that fact to the Commissioners not later than the end of the prescribed period beginning with that time.
(5)Notice under subsection (4) above shall be in such form, be given in such manner and contain such information as the Commissioners may direct.
F4(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)Regulations may make provision as to the information to be included in, and the correction of, the register kept under this section [F5or section 33A below] .
(8)In particular, the regulations may provide—
(a)for the inclusion in the register of persons who have not given notice under this section but appear to the Commissioners to be liable to be registered,
(b)for persons who are liable to be registered—
(i)not to be included in, or
(ii)to be removed from,
the register in prescribed circumstances,
(c)for the removal from the register of persons who have ceased to be so liable, and
(d)for the time from which an entry in the register is to be effective (which may be earlier than the time when the entry is first made in the register).
Textual Amendments
F1S. 33(2A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 10(2)
F2Words in s. 33(3)(b) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 10(3)
F3Words in s. 33(4) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 10(4)
F4S. 33(6) omitted (1.4.2010) (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(e)(i); S.I. 2009/511, art. 2 (with art. 4)
F5Words in s. 33(7) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 10(5)
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