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
Citation and commencement
1. 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 1994( 3 ) 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 Troup
Simon Bowles
Two of the Commissioners for Her Majesty’s Revenue and Customs
5th January 2015
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) .
S.I. 1994/1737 ; amended by S.I. 2001/837 , 2009/2051 and 2012/3020 .