Statutory Instruments
2012 No. 3017
Excise
The Air Passenger Duty (Amendment) Regulations 2012
Made
3rd December 2012
Laid before the House of Commons
5th December 2012
Coming into force
for the purpose of regulation 5
1st April 2013
for all other purposes
1st January 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 33(7), 33A(4) and 43(1) of the Finance Act 1994( 1 ):
Citation and commencement
1. —(1) These Regulations may be cited as the Air Passenger Duty (Amendment) Regulations 2012.
(2) Apart from regulation 5, which comes into force on 1st April 2013, they come into force on 1st January 2013.
Amendments to the Air Passenger Duty Regulations 1994
2. Amend the Air Passenger Duty Regulations 1994( 2 ) as follows.
3. In regulation 2 (interpretation)—
(a) in paragraph (1), for the definition of “the register” substitute—
“ “the register” means–
the register of operators which the Commissioners are required to keep by virtue of section 33(1) of the Act; and
if the Commissioners have decided to keep a register of operators under section 33A of the Act, that register. ” ;
(b) in paragraph (2), after “33(4)” insert “or 33A(4)”.
4. In regulation 3 (time for giving notice of liability to register) after “33(4)” insert “or 33A(4)”.
5. In regulation 12 (passengers)—
(a) for “(a)(iii)” substitute “(c)”; and
(b) for “employee” (in all places it occurs) substitute “person”.
6. In paragraph (e) of Schedule 1 (information to be included in the register) after “33(4)” insert “or 33A(4)”.
Simon Bowles
Nick Lodge
Two of the Commissioners for Her Majesty’s Revenue and Customs
3rd December 2012
1994 c.9 ; sections 33(7) and 43(1) were amended by paragraphs 10 and 22 of Schedule 23 to the Finance Act 2012 (c. 14) and section 33A was inserted by paragraph 11 of the same Schedule. Section 43(4) provides that expressions used in Chapter 4 of Part 1 of the Finance Act 1994 and in the Customs and Excise Management Act 1979 (c. 2) have the same meaning as in that Act. Section 1(1) of that 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.
S.I. 1994/1738 , to which there are amendments not relevant to these Regulations.