C1C3C2Part I Customs and Excise
Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7
Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
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.
F12A
Regulations may require a prescribed person to make, at prescribed times during a prescribed period, payments based on an estimate of what the person's liability will be for duty charged in the period.
2B
The estimate and the amounts of the payments are to be determined in accordance with provision made by the regulations.
2C
The payments are to be treated as being payments on account of the person's liability for duty charged in the period.
2D
The regulations must make provision for dealing with cases where this results in an overpayment of duty by providing for amounts—
a
to be repaid by the Commissioners, or
b
to be treated as having been paid on account of the person's liability for duty charged in other periods,
or both.
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In this section “specified” means specified in a notice published, and not withdrawn, by the Commissioners.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.
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)