The Aircraft Operators (Accounts and Records) (Amendment) (No. 2) Regulations 2015

Statutory Instruments

2015 No. 942

Excise

The Aircraft Operators (Accounts and Records) (Amendment) (No. 2) Regulations 2015

Made

26th March 2015

Laid before Parliament

27th March 2015

Coming into force

1st May 2015

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 1979(1) and paragraph 1(1) of Schedule 6 to the Finance Act 1994(2), make the following Regulations:

(1)

1979 c. 2; section 1(1) of the Act (as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11)) defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs. Section 118A was inserted by Schedule 5 to the Finance Act 1991 (c. 31).

(2)

1994 c. 9.