{
  "url": "https://openlegislation.uk/air-passenger-duty-regulations-1994/regulation-9",
  "json_url": "https://openlegislation.uk/air-passenger-duty-regulations-1994/regulation-9.json",
  "legislation": "uksi/1994/1738",
  "legislation_title": "The Air Passenger Duty Regulations 1994",
  "legislation_url": "https://openlegislation.uk/air-passenger-duty-regulations-1994",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Returns",
  "text": "(1) Subject to paragraph (2) below, every operator who is liable to be registered and every registered operator shall, not later than the twenty–second day following the end of each accounting period, furnish to the Commissioners a return on the form set out in Schedule 3.\n(2) Where the last day for furnishing a return would (if determined in accordance with paragraph (1) above) fall on a day which is not a business day the return shall be furnished not later than the last business day before that day.\n(3) Returns shall be furnished to the Commissioners at such place as, in accordance with section 38(1)(b) of the Act, they have specified.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "uksi/2013/493",
      "affecting_title": "The Air Passenger Duty (Amendment) Regulations 2013"
    },
    {
      "type": "am",
      "affecting": "uksi/2009/2045",
      "affecting_title": "The Air Passenger Duty (Amendment) Regulations 2009"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1738/regulation/9",
    "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."
}