Part I Customs and Excise

Chapter IV Air Passenger Duty

Persons liable for the duty

38 Accounting for and payment of duty.

1

Regulations shall require aircraft operators who are registered or liable to be registered—

a

to keep accounts for the purposes of duty in such form and manner as may be prescribed, and

b

to make returns in respect of duty—

i

by reference to such periods as may be prescribed or as may be allowed by the Commissioners, in relation to a particular operator, in accordance with regulations, and

ii

at such time and in such manner as may be prescribed or specified.

2

Any person from whom any duty is due shall pay the duty at such time and in such manner as may be prescribed or specified.

3

In this section “specified” means specified in a notice published, and not withdrawn, by the Commissioners.

4

Any failure by any person to comply with regulations under this section shall, unless he is complying with the corresponding provisions of such a notice, attract a penalty under section 9 above and, in the case of any failure to keep accounts, daily penalties.