# The Aircraft Operators (Accounts and Records) Regulations 1994, Note: Explanatory note


(This note is not part of the Regulations)
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.
Regulation 3 is concerned with interpretation.
Regulation 4 requires operators to keep a record to be known as an Air Passenger Duty Account. Together with Schedule 1, it sets out the particulars which operators who are registered or liable to be registered are required to include in their Air Passenger Duty Account if they are not using a scheme for simplifying the operation of reliefs from air passenger duty (“a special scheme”).
Regulation 5 and Schedule 2 set out the records (including the particulars to be included in the Air Passenger Duty Account) which a registered operator who is using a special scheme is required to keep.
Regulation 6 enables the Commissioners of Customs and Excise (“the Commissioners”) to specify in a notice additional records to be kept and preserved by operators.
Regulation 7 describes the time when the obligation to keep records commences.
Regulation 8 requires an operator to include in any record required to be kept by or under these Regulations sufficient information to enable the Commissioners to check that every return of air passenger duty he makes is correct. It also requires operators to preserve the records they are required to keep for a period of six years or for such lesser period as the Commissioners may specify in a notice.

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Source: https://www.legislation.gov.uk/uksi/1994/1737/note (the official version)
Page: https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.