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The Air Passenger Duty Regulations 1994
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- 1994 No. 1738
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Statutory Instruments
1994 No. 1738
CUSTOMS AND EXCISE
The Air Passenger Duty Regulations 1994
Made
1st July 1994
Laid before the House of Commons
1st July 1994
Coming into force
1st August 1994
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 31(3) and (6), 32(2) and (3), 33(4), (7) and (8), 34(5), 35(1) and (2), 38(1) and (2), 42 and 43(1) of the Finance Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:
(1)
1994 c. 9; section 43(1) defines “prescribed” as meaning prescribed by regulations;see alsothe definition of “passenger”; section 43(4) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).
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