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Statutory Instrument 1994 No. 1738

The Air Passenger Duty Regulations 1994

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1994 No. 1738

CUSTOMS AND EXCISE

The Air Passenger Duty Regulations 1994

Made1st July 1994
Laid before the House of Commons1st July 1994
Coming into force1st August 1994


ARRANGEMENT OF REGULATIONS

PART I
PRELIMINARY
1. Citation and commencement
2. Interpretation
PART II
REGISTRATION
3. Time for giving notice of liability to register
4. Registration of operators
5. Removal from the register
PART III
FISCAL REPRESENTATIVES
6. Appointment
7. Ceasing to act as a fiscal representative
8. Inclusion of particulars in register of operators
PART IV
RETURNS AND PAYMENT
9. Returns
10. Payment
PART V
FLIGHTS AND PASSENGERS
11. Particulars of flights
12. Passengers
13. Outward journey of an Isle of Man return passenger

SCHEDULES

 1. Information to be included in the register

 2. Information to be included in a notice of appointment as a fiscal representative

 3. Form of return

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