Commentary

V19.123 Schemes for simplifying operation of reliefs etc

Part V19 Air passenger duty

V19.123 Schemes for simplifying operation of reliefs etc

V19.123 Schemes for simplifying operation of reliefs etc

If, in the opinion of HMRC, it is expedient to do so in the light of difficulties encountered, or expected to be encountered, by any registered operator in obtaining and recording information about passengers and their journeys, they may prepare a Special Accounting Scheme for the registered operator1.

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