{
  "url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/introduction.json",
  "legislation": "uksi/1994/1737",
  "legislation_title": "The Aircraft Operators (Accounts and Records) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 1st July 1994\nLaid before Parliament 1st July 1994\nComing into force 1st November 1994\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 118A and 172 of the Customs and Excise Management Act 1979 and paragraph 1(1) of Schedule 6 to the Finance Act 1994 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2; section 118A was inserted by the Finance Act 1991 (c. 31), section 12 and Schedule 5; section 1(1) defines “the Commissioners”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1994 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1737/introduction",
    "retrieved_at": "2026-10-29T13:30:18.739837+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."
}