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The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2012

S.I. 2012/3020 · Made 3 December 2012

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Excise

Made 3rd December 2012

Laid before Parliament 5th December 2012

Coming into force

for the purposes of regulation 4 1st April 2013

for all other purposes 1st January 2013

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 118A(1) and (2) of the Customs and Excise Management Act 1979f1 and paragraph 1(1) of Schedule 6 to the Finance Act 1994f2, make the following Regulations:

Annotations to the whole text

Footnotes

f1

1979 c. 2; section 1(1) of the Act (as amended by paragraph 22(b) of Schedule 4 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).

f2

1994 c. 9.

Contents

  1. 1Citation and commencement
  2. 2Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994
  3. 3Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994
  4. 4Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994
  5. Signature
  6. Explanatory note

1Citation and commencement

These Regulations may be cited as the Aircraft Operators (Accounts and Records) (Amendment) Regulations 2012 and come into force—

(a)

for the purposes of regulation 4 on 1st April 2013; and

(b)

for all other purposes on 1st January 2013.

2Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994

Amend the Aircraft Operators (Accounts and Records) Regulations 1994f1 as follows.

3Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994

In paragraph (e) of Schedule 1 (particulars of an air passenger duty account)—

(a)

at the end of sub-paragraph (iii) delete “and”;

(b)

after sub-paragraph (iv) insert—

“(v)

chargeable at the rates set in accordance with section 30A(3)(a) and (b)f1 of the Act;

(vi)

chargeable at the rates set in accordance with section 30A(4)(a) and (b) of the Act; and

(vii)

chargeable at the rates set in accordance with section 30A(5)(a) and (b) of the Act;”.

4Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994

In paragraph (e) of Schedule 1—

(a)

at the end of sub-paragraph (vi) (as inserted by regulation 3) delete “and”;

(b)

after sub-paragraph (vii) (as inserted by regulation 3) insert—

“(viii)

chargeable at the rates set in accordance with section 30(4E)(a) to (d)f1 of the Act; and

(ix)

chargeable at the rates set in accordance with 30A(5A)(a) to (c)f2 of the Act;”.

Signature

Simon Bowles

Nick Lodge

Two of the Commissioners for Her Majesty’s Revenue and Customs

3rd December 2012

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Aircraft Operators (Accounts and Records) Regulations 1994.

Regulations 3 and 4 amend the particulars that must be contained in an Air Passenger Duty Account maintained by aircraft operators of the number of passengers carried in each accounting period at each rate of duty. The amendments are required following the devolution of the power to set direct long haul rates for air passenger duty to the Northern Ireland Assembly in the Finance Act 2012, and the introduction of a new higher rate of Air Passenger Duty to be applied to certain aircraft from 1st April 2013.

A Tax Information and Impact Note covering this instrument was published on 21st February 2012 alongside a draft clause of the Finance Bill 2012 and is available on the HMRC website at http://www.hmrc.gov.uk/tiin/apd-ni-devolution.pdf. It remains an accurate summary of the impacts that apply to this instrument.