http://www.legislation.gov.uk/ukpga/1994/9/section/33Finance Act 1994An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1994-05-03texttext/xmlenStatute Law Database2026-05-09Expert Participation2026-04-01 Finance Act 1994s. 160(2)-(7)Finance (No. 2) Act 2017Sch. 5 para. 1Sch. 5 paras. 27 32-34Finance Act 1994Sch. 5 para. 2(1)(pa)The Customs (Amendment) (EU Exit) Regulations 2022reg. 4reg. 1 Part IChapter IV331The Commissioners shall under this section keep a register of aircraft operators.2The operator of a chargeable aircraft becomes liable to be registered under this section if the aircraft is used for the carriage of any chargeable passengers.2AIf the Commissioners decide to keep a register under section 33A below, an operator of a chargeable aircraft does not become liable to be registered under this section just because the aircraft is used for the carriage of chargeable passengers to which section 30A above applies.3A person who has become liable to be registered under this section ceases to be so liable if the Commissioners are satisfied at any time—athat he no longer operates any chargeable aircraft, orbthat no chargeable aircraft which he operates will be used for the carriage of chargeable passengers or, if the Commissioners have decided to keep a register under section 33A below, that no chargeable aircraft which he operates will be used for the carriage of chargeable passengers apart from the carriage of chargeable passengers to which section 30A above applies .4A person who is not registered under this section and has not given notice under this subsection shall, if he becomes liable to be registered under this section at any time, give written notice of that fact to the Commissioners not later than the end of the prescribed period beginning with that time.5Notice under subsection (4) above shall be in such form, be given in such manner and contain such information as the Commissioners may direct.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7Regulations may make provision as to the information to be included in, and the correction of, the register kept under this section or section 33A below .8In particular, the regulations may provide—afor the inclusion in the register of persons who have not given notice under this section but appear to the Commissioners to be liable to be registered,bfor persons who are liable to be registered—inot to be included in, oriito be removed from,the register in prescribed circumstances,cfor the removal from the register of persons who have ceased to be so liable, anddfor the time from which an entry in the register is to be effective (which may be earlier than the time when the entry is first made in the register).S. 33(6) omitted (1.4.2010) (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(e)(i); S.I. 2009/511, art. 2 (with art. 4)S. 33(2A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 10(2)Words in s. 33(3)(b) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 10(3)Words in s. 33(4) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 10(4)Words in s. 33(7) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 10(5)Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7