33 Registration of aircraft operators
Finance Act 1994 (1994 c 9) | Legislation

Persons liable for the duty

33  Registration of aircraft operators

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

(2)     The operator of a chargeable aircraft becomes liable to be registered under this section if the aircraft is used for the carriage of any chargeable passengers.

[(2A)     If the Commissioners decide to keep a register under section 33A below, an operator of a chargeable aircraft does not become liable to be registered under this section just because the aircraft is used for the carriage of chargeable passengers to which section 30A

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