{
  "url": "https://openlegislation.uk/air-passenger-duty-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/air-passenger-duty-regulations-1994/introduction.json",
  "legislation": "uksi/1994/1738",
  "legislation_title": "The Air Passenger Duty Regulations 1994",
  "legislation_url": "https://openlegislation.uk/air-passenger-duty-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 1st July 1994\nLaid before the House of Commons 1st July 1994\nComing into force 1st August 1994\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 31(3) and (6), 32(2) and (3), 33(4), (7) and (8), 34(5), 35(1) and (2), 38(1) and (2), 42 and 43(1) of the Finance Act 1994 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 9; section 43(1) defines “prescribed” as meaning prescribed by regulations;see alsothe definition of “passenger”; section 43(4) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1738/introduction",
    "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."
}