
1 
These Regulations may be cited as the Aircraft Operators (Accounts and Records) (Amendment) Regulations 2001 and shall come into force on 1st April 2001.
2 
The Aircraft Operators (Accounts and Records) Regulations 1994 (“the Regulations”) shall be amended as follows.
3 
In Schedule 1 to the Regulations (particulars of an air passenger duty account)—
(a) in paragraph (e)(i) (numbers of passengers carried), for “rate set out in section 30(2)” substitute “rates set out in section 30(3A)(a) and (b)”;
(b) in paragraph (e)(ii) (numbers of passengers carried), for “rate set out in section 30(4)” substitute “rates set out in section 30(4)(a) and (b)”;
(c) in paragraph (f) (numbers of non-chargeable passengers) omit “(1)”; and
(d) omit paragraph (h).
New King’s Beam House, 22 Upper Ground, London SE1 9PJ
Martin Brown
Commissioner of Customs and Excise
8th March 2001