2015 No. 3

Excise

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

Made

Laid before Parliament

Coming into force

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 19791 and paragraph 1(1) of Schedule 6 to the Finance Act 19942, make the following Regulations:

Citation and commencement1

These Regulations may be cited as the Aircraft Operators (Accounts and Records) (Amendment) Regulations 2015 and come into force on 1st April 2015.

Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994

2

Amend the Aircraft Operators (Accounts and Records) Regulations 19943 as follows.

3

In Schedule 1 (particulars of an air passenger duty account), in paragraph (e)—

a

omit sub-paragraphs (ii), (iii), (v) and (vi);

b

in sub-paragraph (viii) for “(a) to (d)” substitute “(a) and (d)”; and

c

in sub-paragraph (ix) omit “(a) to”.

Edward TroupSimon BowlesTwo of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make consequential amendments to the particulars of an air passenger duty account specified in Schedule 1 to the Aircraft Operators (Accounts and Records) Regulations 1994 (S.I. 1994/1737) as a result of amendments made to the Finance Act 1994 (c. 9) by the Finance Act 2014 (c. 26) which, with effect from 1st April 2015, reduce from four to two the number of destination bands that determine the rate of air passenger duty chargeable.

A Tax Information and Impact Note covering this instrument was published on 19th March 2014 alongside the Finance Bill 2014 and is available on the Government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.