# The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008, Regulation 4: Air passenger duty


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

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Source: https://www.legislation.gov.uk/uksi/2008/1482/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-etc-correction-of-errors-etc-regulations-2008/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.