(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.
2Amendments to the Air Passenger Duty Regulations 1994#
Amend the Air Passenger Duty Regulations 1994 as follows.
3Amendments 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–(a) the register of operators which the Commissioners are required to keep by virtue of section 33(1) of the Act; and(b) 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)”.
4Amendments 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)”.
5Amendments 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”.
6Amendments 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)”.
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