The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2015
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) as a result of amendments made to the Finance Act 1994 (c. 9) by the Finance Act 2014 (c. 26) which, with effect from 1st April 2015, reduce from four to two the number of destination bands that determine the rate of air passenger duty chargeable.
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Lifecycle
Department
Made
05 Jan 2015
—
In force
01 Apr 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 118A(1) and (2) of the Customs and Excise Management Act 1979and paragraph 1(1) of Schedule 6 to the Finance Act 1994, make the following Regulations:
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