UK Statutory Instrument 1994 United Kingdom

The Aircraft Operators (Accounts and Records) Regulations 1994

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At a glance

What's here

4 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Schedules

Browse 2 other Schedules — structural / supplementary
s.sch002

For each accounting period— (a) the amount, before adjustment, of...

s.sch002

(1) A copy of the scheme prepared for him by...

sch. 1

sch. 1

  • Keep detailed accounts and records for each accounting period
s.004

Air Passenger Duty Account

  • Keep and preserve an Air Passenger Duty Account
s.005

Schemes

  • Keep Air Passenger Duty Account and preserve prescribed records
s.006

Other records

  • Keep and preserve additional records required by HMRC notice
Browse 5 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Application

s.003

Interpretation

s.007

Time for making records

s.008

Content and preservation of records

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