V19.125 HMRC's powers

V19.125 HMRC's powers

The Customs and Excise Management Act 1979 has effect for the purposes of the provisions as to air passenger duty in relation to:


    •     any person who is or is liable to be registered1;


    •     any fiscal representative2, and


    •     any handling agent where a notice given to him to pay any duty is effective3,

as it has effect in relation to revenue traders, but subject to certain modifications4. HMRC is also given powers to seek information from airports5.

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