OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(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.