The Air Passenger Duty (Amendment) Regulations, SI 2013/493, provide for an annual accounting scheme and an ‘occasional operator’ scheme for operators of business jets and smaller aircraft brought within the scope of APD from 1 April 2013.
HMRC published a note earlier this month summarising the change.
The Air Passenger Duty (Amendment) Regulations, SI 2013/493, provide for an annual accounting scheme and an ‘occasional operator’ scheme for operators of business jets and smaller aircraft brought within the scope of APD from 1 April 2013.
HMRC published a note earlier this month summarising the change.