# The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2009

S.I. 2009/2051 · made 22 July 2009

These Regulations, which come into force on 1st November 2009, amend the Aircraft Operators (Accounts and Records) Regulations 1994.

Made under: Customs and Excise Management Act 1979 (Section 118A); Finance Act 1994 (Schedule 6 paragraph 1)

PDFs: Printed copy https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2009/pdf/uksi_20092051_en.pdf; Explanatory Memorandum https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2009/pdf/uksiem_20092051_en.pdf

## Introductory text

Excise
Made 22nd July 2009
Laid before Parliament 23rd July 2009
Coming into force 1st November 2009
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 118A (1) and (2) of the Customs and Excise Management Act 1979 and paragraph 1(1) of Schedule 6 to the Finance Act 1994:

## 1 

These Regulations may be cited as the Aircraft Operators (Accounts and Records) (Amendment) Regulations 2009 and come into force on 1st November 2009.

## 2 

Amend the Aircraft Operators (Accounts and Records) Regulations 1994 as follows.

## 3 

For sub-paragraphs (i) and (ii) of paragraph (e) of Schedule 1 (particulars of an air passenger duty account) substitute—
“(i) chargeable at the rates set out in section 30(2) (a) and (b) of the Act;
(ii) chargeable at the rates set out in section 30 (3) (a) and (b) of the Act;
(iii) chargeable at the rates set out in section 30 (4) (a) and (b) of the Act; and
(iv) chargeable at the rates set out in section 30 (4A) (a) and (b) of the Act;”.

## Signature

Dave Hartnett
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd July 2009

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st November 2009, amend the Aircraft Operators (Accounts and Records) Regulations 1994.
They amend the particulars that must be contained in an air passenger duty account of the number of passengers carried in each accounting period at each rate of duty. The amendment is required following the introduction in the Finance Act 2009 (c.10) of additional duty rates.
A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2009/2051 (the official version)
Page: https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2009
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.