The Air Passenger Duty Regulations 1994

1. Introductory Text

2. PART I PRELIMINARY

   1. 1. Citation and commencement

   2. 2. Interpretation

3. PART II REGISTRATION

   1. 3. Time for giving notice of liability to register

   2. 4. Registration of operators

   3. 5. Removal from the register

4. PART III FISCAL REPRESENTATIVES

   1. 6. Appointment

   2. 7. Ceasing to act as a fiscal representative

   3. 8. Inclusion of particulars in register of operators

5. PART IV RETURNS AND PAYMENT

   1. 9. Returns

   2. 10. Payment

6. PART V FLIGHTS AND PASSENGERS

   1. 11. Particulars of flights

   2. 12. Passengers

   3. 13. Outward journey of an Isle of Man return passenger

7. Signature

8. 1. SCHEDULE 1

      INFORMATION TO BE INCLUDED IN THE REGISTER

   2. SCHEDULE 2

      INFORMATION TO BE INCLUDED IN A NOTICE OF APPOINTMENT AS A FISCAL REPRESENTATIVE

   3. SCHEDULE 3

      FORM OF RETURN

9. Explanatory Note