Regulation 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)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;”.
Annotations
Footnotes
- f1
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Section 30A of the Finance Act 1994 was inserted by paragraph 9 of Schedule 23 to the Finance Act 2012 (c. 14 ).