{
  "url": "https://openlegislation.uk/air-passenger-duty-amendment-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/air-passenger-duty-amendment-regulations-2012/introduction.json",
  "legislation": "uksi/2012/3017",
  "legislation_title": "The Air Passenger Duty (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/air-passenger-duty-amendment-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 3rd December 2012\nLaid before the House of Commons 5th December 2012\nComing into force\nfor the purpose of regulation 5 1st April 2013\nfor all other purposes 1st January 2013\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 33(7), 33A(4) and 43(1) of the Finance Act 1994:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.9; sections 33(7) and 43(1) were amended by paragraphs 10 and 22 of Schedule 23 to the Finance Act 2012 (c. 14) and section 33A was inserted by paragraph 11 of the same Schedule. Section 43(4) provides that expressions used in Chapter 4 of Part 1 of the Finance Act 1994 and in the Customs and Excise Management Act 1979 (c. 2) have the same meaning as in that Act. Section 1(1) of that Act (as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11)) defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3017/introduction",
    "retrieved_at": "2026-10-29T01:11:32.240343+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."
}