2015 No. 942
Excise

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

Made
Laid before Parliament
Coming into force
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 19791 and paragraph 1(1) of Schedule 6 to the Finance Act 19942, make the following Regulations:

Citation and commencement1.

These Regulations may be cited as the Aircraft Operators (Accounts and Records) (Amendment) (No. 2) Regulations 2015 and come into force on 1st May 2015.

Amendments to the Aircraft Operators (Accounts and Records) Regulations 19942.

(1)

Amend the Aircraft Operators (Accounts and Records) Regulations 19943 as follows.

(2)

In paragraph (f) of Schedule 1 (particulars of an air passenger duty account), after “(4)” insert “,(4ZA)”4.

(3)

In Schedule 2 (relevant operators), in paragraph 1(e) of Part 1 (particulars of an air passenger duty account kept by relevant operators) after “(4)” insert “,(4ZA)”.

Nick Lodge
Jim Harra
Two of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations make consequential amendments to the particulars of an air passenger duty account specified in Schedule 1 to the Aircraft Operators (Accounts and Records) Regulations 1994 (S.I. 1994/1737) and the particulars of an air passenger account kept by relevant operators specified in Schedule 2 to those Regulations.

They require operators to include in the relevant air passenger duty account particulars of the number of passengers who were not chargeable passengers by virtue of section 31(4ZA) of the Finance Act 1994 (c. 9) (exemption for children under the age of 16 years) which was inserted by the Finance Act 2015 (c.11).

A Tax Information and Impact Note covering this instrument was published on 10th December 2014 alongside the Finance Bill 2015 and is available on the Government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.