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Regulation 3 Interpretation

Original text. Later amendments are not shown.

(1)

In these Regulations—

  • “the Act” means the Finance Act 1994;

  • “Air Passenger Duty Account” has the meaning given in regulation 4;

  • “operator” means the operator of an aircraft;

  • “scheme” means a scheme prepared for a registered operator in accordance with the provisions of section 39 of the Act.

(2)

Except as provided in paragraph (1) above, expressions used in these Regulations bear the meaning which they bear in Chapter IV of Part I of the Act.