V19.116 Registration Of Aircraft Operators

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Commentary

Part V19 Air passenger duty

V19.116 Registration of aircraft operators

Unless otherwise provided, for example because the duty is recoverable from a fiscal representative or handling agent¹, air passenger duty is to be paid by the operator² of the aircraft³.

HMRC must keep a register of aircraft operators⁴. The operator of a chargeable aircraft⁵ becomes liable to be registered if (and when⁶) the aircraft is used for the carriage⁷

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