# The Aircraft Operators (Accounts and Records) Regulations 1994, Regulation 2: Application


(1) These Regulations shall apply to every operator who operates chargeable aircraft for the carriage of chargeable passengers.
(2) Where, in relation to air passenger duty, the Revenue Traders (Accounts and Records) Regulations 1992 would apply to any operator or fiscal representative, these Regulations shall apply to him and those Regulations shall not apply to him.

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Source: https://www.legislation.gov.uk/uksi/1994/1737/regulation/2 (the official version)
Page: https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.