Statutory Instruments
2009 No. 2051
Excise
The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2009
Made
22nd July 2009
Laid before Parliament
23rd July 2009
Coming into force
1st November 2009
1. These Regulations may be cited as the Aircraft Operators (Accounts and Records) (Amendment) Regulations 2009 and come into force on 1st November 2009.
2. Amend the Aircraft Operators (Accounts and Records) Regulations 1994( 3 ) as follows.
3. For sub-paragraphs (i) and (ii) of paragraph (e) of Schedule 1 (particulars of an air passenger duty account) substitute—
“ (i) chargeable at the rates set out in section 30(2) (a) and (b) of the Act;
(ii) chargeable at the rates set out in section 30 (3) (a) and (b) of the Act;
(iii) chargeable at the rates set out in section 30 (4) (a) and (b) of the Act; and
(iv) chargeable at the rates set out in section 30 (4A) (a) and (b) of the Act; ” .
Dave Hartnett
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd July 2009
1979 c. 2 ; section 1(1) of the Act (as amended by Schedule 4, paragraph 22(b), 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) .
S.I. 1994/1737 ; a relevant amending instrument is S.I. 2001/837 .