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Persons liable for the duty Persons liable for the duty

United Kingdom

  1. 33Registration of aircraft operators.
  2. 33ARegistration of Northern Ireland long haul aircraft operators
  3. 34Fiscal representatives.
  4. 34AAdministrative representatives.
  5. 35Fiscal representatives: supplementary.
  6. 36Security for payment of duty.
  7. 37Handling agents.
  8. 38Accounting for and payment of duty.
  9. 39Schemes for simplified operation of Chapter

Notes on Part I

Modifications

C1

Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

C2

Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7

C3

Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.