- Latest available (Revised)
- Point in Time (01/04/2023)
- Original (As enacted)
Point in time view as at 01/04/2023.
Finance Act 1994, Section 33 is up to date with all changes known to be in force on or before 08 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
(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)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: