Explanatory note

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.