Explanatory note

These Regulations make consequential amendments to the particulars of an air passenger duty account specified in Schedule 1 to the Aircraft Operators (Accounts and Records) Regulations 1994 (S.I. 1994/1737) and the particulars of an air passenger account kept by relevant operators specified in Schedule 2 to those Regulations.

They require operators to include in the relevant air passenger duty account particulars of the number of passengers who were not chargeable passengers by virtue of section 31(4ZA) of the Finance Act 1994 (c. 9) (exemption for children under the age of 16 years) which was inserted by the Finance Act 2015 (c.11).

A Tax Information and Impact Note covering this instrument was published on 10th December 2014 alongside the Finance Bill 2015 and is available on the Government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.