{
  "url": "https://openlegislation.uk/air-passenger-duty-amendment-regulations-2009/note",
  "json_url": "https://openlegislation.uk/air-passenger-duty-amendment-regulations-2009/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nA full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2045/note",
    "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."
}