{
  "url": "https://openlegislation.uk/air-passenger-duty-regulations-1994",
  "json_url": "https://openlegislation.uk/air-passenger-duty-regulations-1994.json",
  "id": "uksi/1994/1738",
  "title": "The Air Passenger Duty Regulations 1994",
  "short_title": "Air Passenger Duty 1994",
  "long_title": "These Regulations, which come into force on 1st August 1994, make provision for the administration and control of air passenger duty, including provision relating to aircraft operators and their fiscal representatives.",
  "citation": "S.I. 1994/1738",
  "type": "uksi",
  "year": "1994",
  "number": "1738",
  "version": "current",
  "date": "1994-07-01",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 19,
  "provisions": [
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      "url": "https://openlegislation.uk/air-passenger-duty-regulations-1994/introduction",
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      "status": null,
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    },
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    },
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    },
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      "path": "regulation/3",
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      "path": "regulation/7",
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      "path": "regulation/8",
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      "url": "https://openlegislation.uk/air-passenger-duty-regulations-1994/regulation-8",
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    },
    {
      "path": "part/IV",
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    },
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    {
      "path": "part/V",
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      "heading": "FLIGHTS AND PASSENGERS",
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    },
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    },
    {
      "path": "regulation/12",
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      "heading": "Passengers",
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    },
    {
      "path": "regulation/13",
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      "heading": "Outward journey of an Isle of Man return passenger",
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    {
      "path": "signature",
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    },
    {
      "path": "schedule/1",
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      "number": "1",
      "heading": "INFORMATION TO BE INCLUDED IN THE REGISTER",
      "url": "https://openlegislation.uk/air-passenger-duty-regulations-1994/schedule-1",
      "extent": null,
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    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "INFORMATION TO BE INCLUDED IN A NOTICE OF APPOINTMENT AS A FISCAL REPRESENTATIVE",
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    },
    {
      "path": "schedule/3",
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      "heading": "FORM OF RETURN",
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      "extent": null,
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    },
    {
      "path": "note",
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      "heading": "Explanatory note",
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    }
  ],
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      "affecting_title": "The Air Passenger Duty (Amendment) Regulations 2001",
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    {
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      "affecting": "uksi/2006/1722",
      "affecting_title": "The Enterprise Act 2002 (Disqualification from Office: General) Order 2006",
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    },
    {
      "type": "word omitted",
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      "affecting": "uksi/2012/2404",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Consequential Amendments) Order 2012",
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      "title": "Finance Act 1994",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1994/1738",
    "retrieved_at": "2026-10-29T13:30:17.977317+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."
}