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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, which come into force on 1st April 2001, amend the Air Passenger Duty Regulations 1994 (S.I. 1994/1738) by substituting the prescribed form of return which an operator of an aircraft, who is liable to be registered for Air Passenger Duty, is required to make following changes to the rates of duty applicable to standard and other classes of travel made by section 18 of the Finance Act 2000 (c. 17).