# The Air Passenger Duty (Amendment) Regulations 2009

S.I. 2009/2045 · made 21 July 2009

These Regulations, which come into force on 1st November 2009, amend the Air Passenger Duty Regulations 1994 (S.I. 1994/1738) by replacing the requirement to furnish an air passenger duty return in the form set out in Schedule 3 of those Regulations with a requirement to furnish it in a form specified by the Commissioners in a notice. The amendment only applies to returns for accounting periods that end on or after 30th November 2009.

Made under: Finance Act 1994 (Section 38, Section 42)

PDFs: Printed copy https://openlegislation.uk/air-passenger-duty-amendment-regulations-2009/pdf/uksi_20092045_en.pdf; Explanatory Memorandum https://openlegislation.uk/air-passenger-duty-amendment-regulations-2009/pdf/uksiem_20092045_en.pdf

## Introductory text

Excise
Made 21st July 2009
Laid before the House of Commons 23rd July 2009
Coming into force 1st November 2009
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 38(1) and 42(2) of the Finance Act 1994:

## 1 

These Regulations may be cited as the Air Passenger Duty (Amendment) Regulations 2009 and come into force on 1st November 2009.

## 2 

Amend the Air Passenger Duty Regulations 1994 as follows—
(a) in paragraph (1) of regulation 9 (returns) for “the form set out in Schedule 3” substitute “a form specified in a notice published by them (and not withdrawn)”;
(b) omit Schedule 3.

## 3 

These amendments only have effect in relation to accounting periods that end on 30th November 2009 or later.

## Signature

Dave Hartnett
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue and Customs
21st July 2009

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st November 2009, amend the Air Passenger Duty Regulations 1994 (S.I. 1994/1738) by replacing the requirement to furnish an air passenger duty return in the form set out in Schedule 3 of those Regulations with a requirement to furnish it in a form specified by the Commissioners in a notice. The amendment only applies to returns for accounting periods that end on or after 30th November 2009.
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2009/2045 (the official version)
Page: https://openlegislation.uk/air-passenger-duty-amendment-regulations-2009
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.