Regulation 4 Air passenger duty

Substitute the form in Schedule 2 for the one set out in Schedule 3 to the Air Passenger Duty Regulations 1994^f1 (the APD Regulations) (Form APD 2 – air passenger duty return).

This amendment only has effect in relation to accounting periods that end on 31st July 2008 or later.

(See regulations 2(1) and 9(1) of the APD Regulations for the meaning carried by “accounting period”.)