The Air Passenger Duty (Amendment) Regulations 2001

Statutory Instruments

2001 No. 836

CUSTOMS AND EXCISE

The Air Passenger Duty (Amendment) Regulations 2001

Made

8th March 2001

Laid before the House of Commons

12th March 2001

Coming into force

1st April 2001

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 38(1) of the Finance Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:

1.  These Regulations may be cited as the Air Passenger Duty (Amendment) Regulations 2001 and shall come into force on 1st April 2001.

2.  The Air Passenger Duty Regulations 1994(2) (“the Regulations”) shall be amended by substituting the form of return set out in the Schedule for the form of return set out in Schedule 3 to the Regulations.

Martin Brown

Commissioner of Customs and Excise

New King’s Beam House

22 Upper Ground

London SE1 9PJ

8th March 2001

Regulation 2

SCHEDULE FORM OF RETURN

Explanatory Note

(This note is not part of the Regulations)

These Regulations, which come into force on 1st April 2001, amend the Air Passenger Duty Regulations 1994 (S.I. 1994/1738) by substituting the prescribed form of return which an operator of an aircraft, who is liable to be registered for Air Passenger Duty, is required to make following changes to the rates of duty applicable to standard and other classes of travel made by section 18 of the Finance Act 2000 (c. 17).

(1)

1994 c. 9.

(2)

S.I. 1994/1738.