S. 39 substituted (21.7.2009) (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 5 para. 3 (with Sch. 5 para. 8(1))

http://www.legislation.gov.uk/ukpga/1994/9/section/39Finance 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 Participation2026-04-01Finance Act 1994s. 160(2)-(7)Finance (No. 2) Act 2017Sch. 5 para. 1Sch. 5 paras. 2732-34Finance Act 1994Sch. 5 para. 2(1)(pa)The Customs (Amendment) (EU Exit) Regulations 2022reg. 4reg. 1Part I Customs and ExciseChapter IV Air Passenger Duty Persons liable for the duty
39Schemes for simplified operation of Chapter(1)

This section applies if the Commissioners consider that, having regard to difficulties encountered or expected to be encountered by any registered operator in obtaining and recording information about passengers and their journeys, it is appropriate for this Chapter to have effect in relation to the registered operator in accordance with a special accounting scheme.

(2)

The Commissioners may agree with the registered operator that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme agreed between the Commissioners and the registered operator (but subject to subsection (4)).

(3)

A special accounting scheme is a scheme which makes provision for methods of calculating—

(a)

how many persons are to be regarded for the purposes of this Chapter as chargeable passengers carried by chargeable aircraft operated by a registered operator, and

(b)

how many of those are to be so regarded as having been so carried on journeys in respect of which duty is chargeable at any particular rate.

(4)

The Commissioners may publish a notice specifying terms and conditions subject to which special accounting schemes are to have effect.

(5)

Where the Commissioners and a registered operator have agreed that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme, this Chapter has effect in relation to the registered operator in accordance with the scheme (and with any notice under subsection (4) which has been published by the Commissioners and not withdrawn) for the period agreed by the Commissioners and the registered operator.

(6)

The Commissioners and the registered operator may at any time agree to vary the special accounting scheme for the future.

(7)

The Commissioners may at any time terminate the operation of the special accounting scheme—

(a)

on the application of the registered operator, or

(b)

where they have reasonable grounds for doing so,

by giving notice to the registered operator.