{
  "url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994",
  "json_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994.json",
  "id": "uksi/1994/1737",
  "title": "The Aircraft Operators (Accounts and Records) Regulations 1994",
  "short_title": "Aircraft Operators (Accounts and Records) 1994",
  "long_title": "These Regulations, which come into force on 1 November 1994, require aircraft operators (“operators”) who are registered or liable to be registered for air passenger duty to keep and preserve records containing information relevant to calculations of duty due.",
  "citation": "S.I. 1994/1737",
  "type": "uksi",
  "year": "1994",
  "number": "1737",
  "version": "current",
  "date": "1994-07-01",
  "revised": false,
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  "extent": null,
  "unapplied_effects": 17,
  "provisions": [
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      "path": "regulation/4",
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      "heading": "Air Passenger Duty Account",
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      "path": "regulation/6",
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      "path": "regulation/7",
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      "url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/regulation-8",
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      "path": "schedule/1",
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      "heading": "PARTICULARS OF AN AIR PASSENGER DUTY ACCOUNT",
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      "heading": "RELEVANT OPERATORS",
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    },
    {
      "path": "schedule/2/part/I",
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      "heading": "PARTICULARS OF AN AIR PASSENGER DUTY ACCOUNT KEPT BY RELEVANT OPERATORS",
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    },
    {
      "path": "schedule/2/part/II",
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      "heading": "OTHER ITEMS TO BE KEPT BY RELEVANT OPERATORS",
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    },
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    },
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    }
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1737",
    "retrieved_at": "2026-10-29T13:30:18.739837+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}