# The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2015

S.I. 2015/3 · made 5 January 2015

These Regulations make consequential amendments to the particulars of an air passenger duty account specified in Schedule 1 to the Aircraft Operators (Accounts and Records) Regulations 1994 (S.I. 1994/1737) as a result of amendments made to the Finance Act 1994 (c. 9) by the Finance Act 2014 (c. 26) which, with effect from 1st April 2015, reduce from four to two the number of destination bands that determine the rate of air passenger duty chargeable.

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-2015/pdf/uksi_20150003_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2015/pdf/uksiem_20150003_en.pdf

## Introductory text

Excise
Made 5th January 2015
Laid before Parliament 7th January 2015
Coming into force 1st April 2015
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 2015 and come into force on 1st April 2015.

## 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 Schedule 1 (particulars of an air passenger duty account), in paragraph (e)—
(a) omit sub-paragraphs (ii), (iii), (v) and (vi);
(b) in sub-paragraph (viii) for “(a) to (d)” substitute “(a) and (d)”; and
(c) in sub-paragraph (ix) omit “(a) to”.

## Signature

Edward Troup
Simon Bowles
Two of the Commissioners for Her Majesty’s Revenue and Customs
5th January 2015

## Explanatory note

(This note is not part of the Regulations)
These Regulations make consequential amendments to the particulars of an air passenger duty account specified in Schedule 1 to the Aircraft Operators (Accounts and Records) Regulations 1994 (S.I. 1994/1737) as a result of amendments made to the Finance Act 1994 (c. 9) by the Finance Act 2014 (c. 26) which, with effect from 1st April 2015, reduce from four to two the number of destination bands that determine the rate of air passenger duty chargeable.
A Tax Information and Impact Note covering this instrument was published on 19th March 2014 alongside the Finance Bill 2014 and is available on the Government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2015/3 (the official version)
Page: https://openlegislation.uk/aircraft-operators-accounts-and-records-amendment-regulations-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.