{
  "url": "https://openlegislation.uk/air-passenger-duty-amendment-regulations-2013/regulation-3",
  "json_url": "https://openlegislation.uk/air-passenger-duty-amendment-regulations-2013/regulation-3.json",
  "legislation": "uksi/2013/493",
  "legislation_title": "The Air Passenger Duty (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/air-passenger-duty-amendment-regulations-2013",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the Air Passenger Duty Regulations 1994",
  "text": "In paragraph (1) of regulation 2 (interpretation)—\n(a) for the definition of “accounting period” substitute—\n““accounting period” means (other than in regulation 10G)—\n(a) a period ending on the last day of each month;\n(b) a transitional accounting period or current accounting year (as defined in regulation 10A); or\n(c) such other period as, in any particular case, the Commissioners allow;”;\n(b) after the definition of “ business day” insert—\n““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;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/493/regulation/3",
    "retrieved_at": "2026-10-29T01:02:12.449181+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."
}