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

S.I. 2012/3020 · made 3 December 2012

These Regulations 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-2012/pdf/uksi_20123020_en.pdf; Explanatory Memorandum https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2012/pdf/uksiem_20123020_en.pdf

## Introductory text

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 1979 and paragraph 1(1) of Schedule 6 to the Finance Act 1994, make the following Regulations:

## 1 Citation 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.

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

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

## 3 Amendments 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) 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;”.

## 4 Amendments 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) of the Act; and
(ix) chargeable at the rates set in accordance with 30A(5A)(a) to (c) 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.

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Source: https://www.legislation.gov.uk/uksi/2012/3020 (the official version)
Page: https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2012
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.