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Regulation 3 Amendments to the Air Passenger Duty Regulations 1994

Original text. Later amendments are not shown.

In paragraph (1) of regulation 2 (interpretation)—

(a)

for the definition of “accounting period” substitute—

  • ““accounting period” means (other than in regulation 10G)—

    1. (a)

      a period ending on the last day of each month;

    2. (b)

      a transitional accounting period or current accounting year (as defined in regulation 10A); or

    3. (c)

      such other period as, in any particular case, the Commissioners allow;”;

(b)

after the definition of “ business day” insert—

  • ““occasional operator” means an operator who satisfies the Commissioners that, in any period of 12 months beginning on any day during which the operator uses for a flight a chargeable aircraft for the carriage of any chargeable passengers, the number of such flights will not exceed 12;”.