The Air Passenger Duty (Amendment) Regulations 2012

• Citation: S.I. 2012/3017
• Sections: 6

Section 1 Citation and commencement

(1) These Regulations may be cited as the Air Passenger Duty (Amendment) Regulations 2012.

(2) Apart from regulation 5, which comes into force on 1st April 2013, they come into force on 1st January 2013.

Section 2 Amendments to the Air Passenger Duty Regulations 1994

Amend the Air Passenger Duty Regulations 1994 as follows.

Section 3 Amendments to the Air Passenger Duty Regulations 1994

In regulation 2 (interpretation)—

(a) in paragraph (1), for the definition of “the register” substitute—

“the register” means–

the register of operators which the Commissioners are required to keep by virtue of section 33(1) of the Act; and

if the Commissioners have decided to keep a register of operators under section 33A of the Act, that register.

(b) in paragraph (2), after “33(4)” insert “or 33A(4)”.

Section 4 Amendments to the Air Passenger Duty Regulations 1994

In regulation 3 (time for giving notice of liability to register) after “33(4)” insert “or 33A(4)”.

Section 5 Amendments to the Air Passenger Duty Regulations 1994

In regulation 12 (passengers)—

(a) for “(a)(iii)” substitute “(c)”; and

(b) for “employee” (in all places it occurs) substitute “person”.

Section 6 Amendments to the Air Passenger Duty Regulations 1994

In paragraph (e) of Schedule 1 (information to be included in the register) after “33(4)” insert “or 33A(4)”.