39 Schemes for simplifying operation of reliefs etc.U.K.
(1)If in the opinion of the Commissioners it is expedient to do so in the light of difficulties encountered or expected to be encountered by any registered operator in obtaining and recording information about passengers and their journeys, they may in accordance with the provisions of this section prepare a scheme for the registered operator.
(2)Any scheme so prepared shall specify the period for which it is to have effect.
[F1(2A)A scheme may be either a standard scheme or an extended scheme.]
(3)[F2A standard scheme] for a registered operator shall relate only to passengers—
(a)who are carried on chargeable aircraft operated by that operator,
(b)whose flights begin in the United Kingdom, and
(c)who are not passengers of a description mentioned in section 31(4) or (5) above;
and in this section any reference to the relevant passengers of a registered operator is a reference to passengers who fall within this subsection in relation to him.
(4)[F2A standard scheme] for a registered operator shall provide, in relation to passengers who are relevant passengers of his in the period specified in the scheme, for methods of calculating—
(a)how many of those relevant passengers may be treated as passengers who are not chargeable passengers, and
(b)how many of them may be treated as passengers on the carriage of whom duty shall be charged
[F3(i)at the rate mentioned in paragraph (a) of section 30(3A) above, and
(ii)at the rate mentioned in paragraph (b) of that provision]
[F4(4A)An extended scheme for a registered operator shall relate to all persons who are carried—
(a)on chargeable aircraft operated by that operator, and
(b)in circumstances where the aircraft take off in the United Kingdom;
and in this section any reference to persons travelling with a registered operator is a reference to persons who fall within this subsection in relation to him.
(4B)An extended scheme for a registered operator shall provide, in relation to persons travelling with him in the period specified in the scheme, for methods of calculating—
(a)how many of them may be treated as persons who are not passengers,
(b)how many of them may be treated as passengers who are not chargeable passengers, and
(c)how many of them may be treated as passengers on the carriage of whom duty shall be charged—
[F5(i)at the rate mentioned in paragraph (a) of section 30(3A) above, and
(ii)at the rate mentioned in paragraph (b) of that provision]]
(5)A calculation provided for by the scheme may be provided by reference to such factors as appear to the Commissioners to be expedient in the circumstances, including in particular information—
(a)derived from surveys of [F6persons] carried on chargeable aircraft operated by the operator for whom the scheme is prepared, or
(b)relating to airports and routes used by that operator,
whether obtained before or during the specified period.
(6)No scheme prepared in accordance with this section shall be of any effect unless the registered operator for whom it is prepared elects in writing to be bound by it for the specified period.
(7)If the registered operator makes such an election the scheme shall have effect for the specified period F7. . ..
(8)[F8Where a standard scheme has effect for the specified period, this Chapter shall have effect for that period] as if, except in accordance with provision made to the contrary by the scheme (by virtue of subsection (4) above)—
(a)each of the passengers who are relevant passengers of the registered operator were chargeable passengers, and
(b)duty were charged—
[F9(i)on the carriage of each of those falling within paragraph (a) of section 30(4) above at the rate mentioned in that paragraph, and
(ii)on the carriage of each of those falling within paragraph (b) of section 30(4) above at the rate mentioned in that paragraph]
[F10(8A)Where an extended scheme has effect for the specified period, this Chapter shall have effect for that period as if, except in accordance with provision made to the contrary by the scheme (by virtue of subsection (4B) above)—
(a)each of the persons travelling with the registered operator were passengers of his,
(b)each of those passengers were chargeable passengers, and
(c)duty were charged—
[F11(i)on the carriage of each of those falling within paragraph (a) of section 30(4) above at the rate mentioned in that paragraph, and
(ii)on the carriage of each of those falling within paragraph (b) of section 30(4) above at the rate mentioned in that paragraph]]
(9)Regulations may make further provision with respect to schemes under this section, including in particular provision amending this section.
Textual Amendments
F1S. 39(2A) inserted (1.6.1995) by S.I. 1995/1216, reg. 2(2)
F2Words in s. 39(3)(4) substituted (1.6.1995) by S.I. 1995/1216, reg. 2(3)(4)
F3S. 39(4)(b)(i)(ii) substituted for words in s. 39(4)(b) (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(7)(a)
F4S. 39(4A)(4B) inserted (1.6.1995) by S.I. 1995/1216, reg. 2(5)
F5S. 39(4B)(c)(i)(ii) substituted for words in s. 39(4B)(c) (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(7)(b)
F6Word in s. 39(5)(a) substituted (1.6.1995) by S.I. 1995/1216, reg. 2(6)
F7Words in s. 39(7) omitted (1.6.1995) by virtue of S.I. 1995/1216, reg. 2(7)
F8Words in s. 39(8) substituted (1.6.1995) by S.I. 1995/1216, reg. 2(8)
F9S. 39(8)(b)(i)(ii) substituted for words in s. 39(8)(b) (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(7)(c)
F10S. 39(8A) inserted (1.6.1995) by S.I. 1995/1216, reg. 2(9)
F11S. 39(8A)(c)(i)(ii) substituted for words in s. 39(8A)(c) (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(7)(d)