Declaration of intention to use rebated kerosene for private pleasure-flyingU.K.
3. A declaration for the purposes of section 13AC(3) of the Act that a quantity of rebated kerosene is to be used for private pleasure–flying(1) must be made in the way and form specified by the Commissioners in a notice published by them and not withdrawn by a further notice.
Commencement Information
I1Reg. 3 in force at 1.11.2008, see reg. 1
Section 13AC(7) of the Act provides that “private pleasure-flying” has the same meaning as in Article 14(1)(b) of Council Directive 2003/96/EC (taxation of energy products etc.) (OJ:L 283, 31.10.2003, p51). That is to say, the use of an aircraft by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities.