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Statutory Instruments

2001 No. 837

CUSTOMS AND EXCISE

The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2001

Made

8th March 2001

Laid before Parliament

12th March 2001

Coming into force

1st April 2001

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 118A of the Customs and Excise Act 1979( 1 ) and paragraph 1(1) of Schedule 6 to the Finance Act 1994( 2 ) and of all other powers enabling them in that behalf, hereby make the following Regulations:

1. These Regulations may be cited as the Aircraft Operators (Accounts and Records) (Amendment) Regulations 2001 and shall come into force on 1st April 2001.

2. The Aircraft Operators (Accounts and Records) Regulations 1994( 3 ) (“the Regulations”) shall be amended as follows.

3. In Schedule 1 to the Regulations (particulars of an air passenger duty account)—

(a) in paragraph (e)(i) (numbers of passengers carried), for “rate set out in section 30(2)” substitute “rates set out in section 30(3A)(a) and (b)”;

(b) in paragraph (e)(ii) (numbers of passengers carried), for “rate set out in section 30(4)” substitute “rates set out in section 30(4)(a) and (b)”;

(c) in paragraph (f) (numbers of non-chargeable passengers) omit “(1)”; and

(d) omit paragraph (h).

New King’s Beam House, 22 Upper Ground, London SE1 9PJ

Martin Brown

Commissioner of Customs and Excise

8th March 2001

( 1 )

1979 c. 2 ; section 118A was inserted by the Finance Act 1991 (c. 31) , section 12 and Schedule 5.

( 2 )

1994 c. 9 .

( 3 )

S.I. 1994/1737 , to which there are amendments not relevant to these Regulations.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2001 (2001/837)

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