# The Air Passenger Duty (Amendment) Regulations 2013, Regulation 3: Amendments to the Air Passenger Duty Regulations 1994


In paragraph (1) of regulation 2 (interpretation)—
(a) for the definition of “accounting period” substitute—
““accounting period” means (other than in regulation 10G)—
(a) a period ending on the last day of each month;
(b) a transitional accounting period or current accounting year (as defined in regulation 10A); or
(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;”.

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Source: https://www.legislation.gov.uk/uksi/2013/493/regulation/3 (the official version)
Page: https://openlegislation.uk/air-passenger-duty-amendment-regulations-2013/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.