{
  "url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-no-2-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-no-2-regulations-2015/regulation-2.json",
  "legislation": "uksi/2015/942",
  "legislation_title": "The Aircraft Operators (Accounts and Records) (Amendment) (No. 2) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-no-2-regulations-2015",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994",
  "text": "(1) Amend the Aircraft Operators (Accounts and Records) Regulations 1994 as follows.\n(2) In paragraph (f) of Schedule 1 (particulars of an air passenger duty account), after “(4)” insert “,(4ZA)”.\n(3) In Schedule 2 (relevant operators), in paragraph 1(e) of Part 1 (particulars of an air passenger duty account kept by relevant operators) after “(4)” insert “,(4ZA)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1994/1737; amended by S.I. 2001/837, 2009/2051, 2012/3020 and 2015/3."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Subsection (4ZA) of section 31 of the Finance 1994 was inserted by section 57 of the Finance Act 2015 (c.11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/942/regulation/2",
    "retrieved_at": "2026-10-28T23:39:38.734015+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."
}