{
  "url": "https://openlegislation.uk/air-passenger-duty-amendment-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/air-passenger-duty-amendment-regulations-2009/introduction.json",
  "legislation": "uksi/2009/2045",
  "legislation_title": "The Air Passenger Duty (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/air-passenger-duty-amendment-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 21st July 2009\nLaid before the House of Commons 23rd July 2009\nComing into force 1st November 2009\nThe 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:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.9; section 42(1) of the Act defines “regulations” as those made by “the Commissioners”. By virtue of section 43(4) of the Act and section 1(1) of the Customs and Excise Management Act 1979 (c. 2) (as amended by Schedule 4, paragraph 22(b), to the Commissioners for Revenue and Customs Act 2005 ( c. 11) “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2045/introduction",
    "retrieved_at": "2026-10-29T03:07:39.910950+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}