Statutory Instruments

2015 No. 3

Excise

The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2015

Made

5th January 2015

Laid before Parliament

7th January 2015

Coming into force

1st April 2015

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 118A(1) and (2) of the Customs and Excise Management Act 1979(1) and paragraph 1(1) of Schedule 6 to the Finance Act 1994(2), make the following Regulations:

(1)

1979 c. 2; section 1(1) of the Act (as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11)) defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs. Section 118A was inserted by Schedule 5 to the Finance Act 1991 (c. 31).