{
  "url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2001/introduction.json",
  "legislation": "uksi/2001/837",
  "legislation_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 8th March 2001\nLaid before Parliament 12th March 2001\nComing into force 1st April 2001\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 118A of the Customs and Excise Act 1979 and paragraph 1(1) of Schedule 6 to 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": "1979 c. 2; section 118A was inserted by the Finance Act 1991 (c. 31), section 12 and Schedule 5."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1994 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/837/introduction",
    "retrieved_at": "2026-10-29T07:57:48.475018+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."
}