The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2012

• Citation: S.I. 2012/3020
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Aircraft Operators (Accounts and Records) (Amendment) Regulations 2012 and come into force—

(a) for the purposes of regulation 4 on 1st April 2013; and

(b) for all other purposes on 1st January 2013.

Section 2 Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994

Amend the Aircraft Operators (Accounts and Records) Regulations 1994 as follows.

Section 3 Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994

In paragraph (e) of Schedule 1 (particulars of an air passenger duty account)—

(a) at the end of sub-paragraph (iii) delete “and”;

(b) after sub-paragraph (iv) insert—

(v) chargeable at the rates set in accordance with section 30A(3)(a) and (b) of the Act;

(vi) chargeable at the rates set in accordance with section 30A(4)(a) and (b) of the Act; and

(vii) chargeable at the rates set in accordance with section 30A(5)(a) and (b) of the Act;

Section 4 Amendments to the Aircraft Operators (Accounts and Records) Regulations 1994

In paragraph (e) of Schedule 1—

(a) at the end of sub-paragraph (vi) (as inserted by regulation 3) delete “and”;

(b) after sub-paragraph (vii) (as inserted by regulation 3) insert—

(viii) chargeable at the rates set in accordance with section 30(4E)(a) to (d) of the Act; and

(ix) chargeable at the rates set in accordance with 30A(5A)(a) to (c) of the Act;