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Legislation
Finance Act 1994

Crossheading Persons liable for the duty

  • Section 33 Registration of aircraft operators.
  • Section 33A Registration of Northern Ireland long haul aircraft operators
  • Section 34 Fiscal representatives.
  • Section 34A Administrative representatives.
  • Section 35 Fiscal representatives: supplementary.
  • Section 36 Security for payment of duty.
  • Section 37 Handling agents.
  • Section 38 Accounting for and payment of duty.
  • Section 39 Schemes for simplified operation of Chapter
  1. Persons liable for the duty
  2. Registration of Northern Ireland long haul aircraft operators

Section 33A | Registration of Northern Ireland long haul aircraft operators F1

From legislation.gov.uk

(1)The Commissioners may under this section keep a register of aircraft operators.

(2)If the Commissioners decide to keep a register under this section, the operator of a chargeable aircraft becomes liable to be registered under this section if the aircraft is used for the carriage of chargeable passengers to which section 30A above applies.

(3)A person who has become liable to be registered under this section ceases to be so liable if the Commissioners are satisfied at any time—

(a)that he no longer operates any chargeable aircraft, or

(b)that no chargeable aircraft which he operates will be used for the carriage of chargeable passengers to which section 30A above applies.

(4)A person who is not registered under this section and has not given notice under this subsection shall, if he becomes liable to be registered under this section at any time, give written notice of that fact to the Commissioners not later than the end of the prescribed period beginning with that time.

(5)Notice under subsection (4) above shall be in such form, be given in such manner and contain such information as the Commissioners may direct.

Notes

  1. F1

    S. 33A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 11

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