C1C3C2Part I Customs and Excise

Annotations:
Modifications etc. (not altering text)
C1

Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

Chapter IV Air Passenger Duty

Persons liable for the duty

33 Registration of aircraft operators.

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.

F22A

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 F3or, 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 F4under this section and has not given notice under this subsection shall, if he becomes liable to be registered F4under 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.

F16

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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).