# The Aircraft Operators (Accounts and Records) Regulations 1994, Regulation 3: Interpretation


(1) In these Regulations—
“the Act” means the Finance Act 1994;
“Air Passenger Duty Account” has the meaning given in regulation 4;
“operator” means the operator of an aircraft;
“scheme” means a scheme prepared for a registered operator in accordance with the provisions of section 39 of the Act.
(2) Except as provided in paragraph (1) above, expressions used in these Regulations bear the meaning which they bear in Chapter IV of Part I of the Act.

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Source: https://www.legislation.gov.uk/uksi/1994/1737/regulation/3 (the official version)
Page: https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.