# The Air Passenger Duty (Amendment) Regulations 2013, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Air Passenger Duty Regulations 1994 (S.I.1994/1738) (“the principal Regulations”).
Regulation 3 amends the definition of “accounting period” in regulation 2 of the principal Regulations (interpretation) to include a transitional accounting period and current accounting year as defined in new regulation 10A. It also inserts a definition of “occasional operator”.
Regulation 4 amends regulation 4 of the principal Regulations (registration of operators) to provide that the Commissioners need not register an occasional operator who satisfies them that, in any period of 12 months beginning with the day on which notice of liability to register is given, the amount of air passenger duty that will become due from the operator will not exceed £5000.
Regulation 5 amends regulations 9 (returns) and 10 (payment) of the principal Regulations so that they are subject to new regulation 10F.
Regulation 6 inserts new regulations 10A to 10F into the principal Regulations.
New regulations 10A to 10E provide for a scheme under which, subject to satisfying the qualifying criteria and authorisation by the Commissioners, an operator may account for and pay air passenger duty on an annual basis. Authorisation to use the scheme may be terminated in the circumstances set out in new regulation 10E.
New regulation 10F provides for how an occasional operator must account for and pay air passenger duty that becomes due from the operator and, for those purposes, defines an accounting period as any day on which the operator carries chargeable passengers on a chargeable aircraft.
A Tax Information and Impact Note covering this instrument was published on 6th December 2011 alongside the draft Finance Bill 2012 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2013/493/note (the official version)
Page: https://openlegislation.uk/air-passenger-duty-amendment-regulations-2013/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.