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The Air Passenger Duty Regulations 1994
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- 1994 No. 1738
- PART I
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PART IPRELIMINARY
Citation and commencement
1. These Regulations may be cited as the Air Passenger Duty Regulations 1994 and shall come into force on 1st August 1994.
Interpretation
2.—(1) In these Regulations–
“accounting period” means either–
(a)a period ending on the last day of each month; or
(b)such other period as, in any particular case, the Commissioners allow;
“the Act” means the Finance Act 1994;
“business day” means a day which is a business day within the meaning of section 92 of the Bills of Exchange Act 1882(1);
“operator” means the operator of an aircraft;
“the register” means the register of operators which the Commissioners are required to keep by virtue of section 33(1) of the Act.
(2) Any notice given to the Commissioners pursuant to these Regulations must be given at the place at which notice pursuant to section 33(4) of the Act must be given.
(1)
1882 c. 61 (45 & 46 Vict); section 92 was amended by the Banking and Financial Dealings Act 1971 (c. 80), sections 3 and 4.
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