{
  "url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2012/regulation-3",
  "json_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2012/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994",
  "text": "In paragraph (e) of Schedule 1 (particulars of an air passenger duty account)—\n(a) at the end of sub-paragraph (iii) delete “and”;\n(b) after sub-paragraph (iv) insert—\n“(v) chargeable at the rates set in accordance with section 30A(3)(a) and (b) of the Act;\n(vi) chargeable at the rates set in accordance with section 30A(4)(a) and (b) of the Act; and\n(vii) chargeable at the rates set in accordance with section 30A(5)(a) and (b) of the Act;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 30A of the Finance Act 1994 was inserted by paragraph 9 of Schedule 23 to the Finance Act 2012 (c. 14 )."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3020/regulation/3",
    "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."
}