1. These Regulations may be cited as the Aircraft Operators (Accounts and Records) (Amendment) Regulations 2009 and come into force on 1st November 2009.

2. Amend the Aircraft Operators (Accounts and Records) Regulations 1994(3) as follows.

3. For sub-paragraphs (i) and (ii) of paragraph (e) of Schedule 1 (particulars of an air passenger duty account) substitute–

"(i) chargeable at the rates set out in section 30(2) (a) and (b) of the Act;

(ii) chargeable at the rates set out in section 30 (3) (a) and (b) of the Act;

(iii) chargeable at the rates set out in section 30 (4) (a) and (b) of the Act; and

(iv) chargeable at the rates set out in section 30 (4A) (a) and (b) of the Act;".

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations, which come into force on 1st November 2009, amend the Aircraft Operators (Accounts and Records) Regulations 1994.

They amend the particulars that must be contained in an air passenger duty account of the number of passengers carried in each accounting period at each rate of duty. The amendment is required following the introduction in the Finance Act 2009 (c.10) of additional duty rates.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.