The Air Passenger Duty Regulations 1994

PART II REGISTRATION

Time for giving notice of liability to register

3.  Where an operator is required to give notice under section 33(4) of the Act, he shall do so no later than the seventh day following that on which he became liable to be registered.

Registration of operators

4.—(1) The register shall contain the information set out in Schedule 1.

(2) Where an operator is included in the register, that entry shall be effective from the first day of the month in which he became liable to be registered.

(3) Where–

(a) an operator has not given notice of his liability to be registered, but

(b) it appears to the Commissioners that he is liable to be registered,

they shall include him in the register.

(4) Where an operator is included in the register the Commissioners shall furnish him with a certificate of registration.

(5) A certificate of registration shall contain the information included in the entry in the register relating to the operator to whom it is furnished (“relevant information”).

(6) A registered operator shall give notice of any change in any relevant information within thirty days of the change by returning his certificate of registration to the Commissioners with the change recorded on it.

(7) Where, in accordance with paragraph (6) above, a certificate of registration is returned to them, the Commissioners shall–

(a) correct the register, and

(b) furnish the registered operator with a new certificate of registration.

Removal from the register

5.—(1) Subject to paragraph (2) below, where–

(a) a registered operator gives the Commissioners notice in writing that he has ceased to operate chargeable aircraft; or

(b) a registered operator–

(i) has not within the preceding six months operated chargeable aircraft, and

(ii) it appears to the Commissioners that he will not within the next twelve months operate chargeable aircraft,

he shall be removed from the register.

(2) A registered operator shall not be removed from the register if he owes any duty to the Commissioners.