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(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.
(3)A scheme prepared 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)A 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 at the rate mentioned in section 30(2) above.
(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 passengers 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 and subsection (8) below shall apply.
(8)This Chapter shall have effect for the specified 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 on the carriage of each of them at the rate mentioned in section 30(4) above.
(9)Regulations may make further provision with respect to schemes under this section, including in particular provision amending this section.
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