(2)Any notice given to the Commissioners pursuant to these Regulations must be given at the place at which notice pursuant to section 33(4) of the Act must be given.
Where an operator is required to give notice under section 33(4) of the Act, he shall do so no later than the seventh day following that on which he became liable to be registered.
(1)The register shall contain the information set out in Schedule 1.
(2)Where an operator is included in the register, that entry shall be effective from the first day of the month in which he became liable to be registered.
(3)Where–
(a)an operator has not given notice of his liability to be registered, but
(b)it appears to the Commissioners that he is liable to be registered,
they shall include him in the register.
(4)Where an operator is included in the register the Commissioners shall furnish him with a certificate of registration.
(5)A certificate of registration shall contain the information included in the entry in the register relating to the operator to whom it is furnished (“relevant information”).
(6)A registered operator shall give notice of any change in any relevant information within thirty days of the change by returning his certificate of registration to the Commissioners with the change recorded on it.
(7)Where, in accordance with paragraph (6) above, a certificate of registration is returned to them, the Commissioners shall–
(a)correct the register, and
(b)furnish the registered operator with a new certificate of registration.
(1)Where a person ceases to act as a fiscal representative for an operator he shall, within seven days, give written notice of that fact to the Commissioners.
(2)A person shall be treated as having ceased to act as a fiscal representative if–
(a)he gives notice in accordance with paragraph (1) above;
(b)his principal gives the Commissioners notice that his appointment is terminated;
(c)he is imprisoned in pursuance of the order of any court whether in the United Kingdom or elsewhere;
(d)he becomes bankrupt or insolvent whether in the United Kingdom or elsewhere; or
(e)he ceases to meet the requirements of section 34(3) of the Act.
8Inclusion of particulars in register of operators#
Where the Commissioners receive notice that a person has been appointed as the fiscal representative of an operator they shall include his name in the entry in the register relating to that operator.
(1)Subject to paragraph (2) below, every operator who is liable to be registered and every registered operator shall, not later than the twenty–second day following the end of each accounting period, furnish to the Commissioners a return on the form set out in Schedule 3.
(2)Where the last day for furnishing a return would (if determined in accordance with paragraph (1) above) fall on a day which is not a business day the return shall be furnished not later than the last business day before that day.
(3)Returns shall be furnished to the Commissioners at such place as, in accordance with section 38(1)(b) of the Act, they have specified.
(1)Subject to paragraph (2) below, every operator shall pay the duty which becomes due from him in any accounting period–
(a)in the case of a registered operator who has made arrangements with the Commissioners for duty to be paid by means of direct debit or credit transfer, not later than the twenty–ninth day following the end of that accounting period; or
(b)in any other case, not later than the twenty–second day following the end of that accounting period.
(2)Where the last day for making payment would (if determined in accordance with paragraph (1) above) fall on a day which is not a business day the payment shall be made not later than the last business day before that day.
(3)Where payment is not made by means of direct debit or credit transfer, it shall be made to the Commissioners at such place as, in accordance with section 38(1)(b) of the Act, they have specified.
(2)In this regulation–• “base” means the place from which the employee ordinarily operates or at which he is ordinarily stationed;• “on board services” means escorting a passenger or goods;• “relevant duties” means–(a) repair, maintenance, safety or security work; or(b) ensuring the hygienic preparation and handling of food and drink.
13Outward journey of an Isle of Man return passenger#
(1)Subject to paragraph (2) below, section 31(1) of the Act shall have effect as if the reference in paragraph (a) thereof to a person who is a chargeable passenger in relation to a flight on his outward journey included a person whose outward journey began at an airport in the Isle of Man.
(2)Paragraph (1) above only applies in the case of a person–
(a)whose outward journey in question begins at an airport in the Isle of Man; and
(b)who, by virtue of an act of Tynwald charging a duty equivalent to air passenger duty, is the equivalent of a chargeable passenger in relation to that outward journey.