UK Statutory Instrument SI 1994/1738 United Kingdom

The Air Passenger Duty Regulations 1994

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Operator5

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Operator — also bound by 746 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Time for giving notice of liability to register Regulated
  • Notify HMRC of liability to register for Air Passenger Duty within 7 daysOperator
s.004 Registration of operators Regulated
  • Notify HMRC of changes to your air passenger duty registration detailsOperator
s.006 Appointment Regulated
  • Appoint a fiscal representative within 7 daysOperator
s.009 Returns Regulated
  • Submit air passenger duty returns to HMRC by the 22nd day after each accounting periodOperator
s.010 Payment Regulated
  • Pay air passenger duty by the deadlineOperator
8 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.005 Removal from the register
s.007 Ceasing to act as a fiscal representative
s.008 Inclusion of particulars in register of operators
s.011 Particulars of flights
s.012 Passengers
s.013 Outward journey of an Isle of Man return passenger

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.