{
  "url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2009/introduction.json",
  "legislation": "uksi/2009/2051",
  "legislation_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 22nd July 2009\nLaid before Parliament 23rd July 2009\nComing into force 1st November 2009\nThe 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:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2; section 1(1) of the Act (as amended by Schedule 4, paragraph 22(b), to the Commissioners for Revenue and Customs Act 2005 (c. 11) defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs. Section 118A was inserted by Schedule 5 to the Finance Act 1991 (c. 31)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1994 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2051/introduction",
    "retrieved_at": "2026-10-29T03:07:35.537953+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."
}