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Citation and commencement
1. These Regulations may be cited as the Aircraft Operators (Accounts and Records) (Amendment) Regulations 2015 and come into force on 1st April 2015.
Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994
2. Amend the Aircraft Operators (Accounts and Records) Regulations 1994() as follows.
3. In Schedule 1 (particulars of an air passenger duty account), in paragraph (e)—
(a)omit sub-paragraphs (ii), (iii), (v) and (vi);
(b)in sub-paragraph (viii) for “(a) to (d)” substitute “(a) and (d)”; and
(c)in sub-paragraph (ix) omit “(a) to”.
Edward Troup
Simon Bowles
Two of the Commissioners for Her Majesty’s Revenue and Customs
5th January 2015
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