BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom Statutory Instruments |
||
|
You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Aircraft Operators (Accounts and Records) (Amendment) (No. 2) Regulations 2015 No. 942 URL: http://www.bailii.org/uk/legis/num_reg/2015/uksi_2015942_en_1.html |
||
[New search] [Printable PDF version] [Help]
Statutory Instruments
Excise
Made
26th March 2015
Laid before Parliament
27th March 2015
Coming into force
1st May 2015
1. These Regulations may be cited as the Aircraft Operators (Accounts and Records) (Amendment) (No. 2) Regulations 2015 and come into force on 1st May 2015.
2.-(1) Amend the Aircraft Operators (Accounts and Records) Regulations 1994(3) as follows.
(2) In paragraph (f) of Schedule 1 (particulars of an air passenger duty account), after "(4)" insert ",(4ZA)"(4).
(3) In Schedule 2 (relevant operators), in paragraph 1(e) of Part 1 (particulars of an air passenger duty account kept by relevant operators) after "(4)" insert ",(4ZA)".
Nick Lodge
Jim Harra
Two of the Commissioners for Her Majesty's Revenue and Customs
26th March 2015
(This note is not part of the Regulations)
These Regulations make consequential amendments to the particulars of an air passenger duty account specified in Schedule 1 to the Aircraft Operators (Accounts and Records) Regulations 1994 (S.I. 1994/1737) and the particulars of an air passenger account kept by relevant operators specified in Schedule 2 to those Regulations.
They require operators to include in the relevant air passenger duty account particulars of the number of passengers who were not chargeable passengers by virtue of section 31(4ZA) of the Finance Act 1994 (c. 9) (exemption for children under the age of 16 years) which was inserted by the Finance Act 2015 (c.11).
A Tax Information and Impact Note covering this instrument was published on 10th December 2014 alongside the Finance Bill 2015 and is available on the Government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.
1979 c. 2; section 1(1) of the Act (as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11)) defines "the Commissioners" as the Commissioners for Her Majesty's Revenue and Customs. Section 118A was inserted by Schedule 5 to the Finance Act 1991 (c. 31).
S.I. 1994/1737; amended by S.I. 2001/837, 2009/2051, 2012/3020 and 2015/3.
Subsection (4ZA) of section 31 of the Finance 1994 was inserted by section 57 of the Finance Act 2015 (c.11).
