{
  "url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2012/introduction.json",
  "legislation": "uksi/2012/3020",
  "legislation_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 3rd December 2012\nLaid before Parliament 5th December 2012\nComing into force\nfor the purposes of regulation 4 1st April 2013\nfor all other purposes 1st January 2013\nThe 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:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1994 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3020/introduction",
    "retrieved_at": "2026-10-29T01:11:30.016174+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."
}