# The Aircraft Operators (Accounts and Records) Regulations 1994, Regulation 4: Air Passenger Duty Account


(1) Every operator shall keep and preserve a record to be known as an Air Passenger Duty Account.
(2) Except in the case of operators to whom regulation 5 applies, an Air Passenger Duty Account shall contain the particulars set out in Schedule 1.

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Source: https://www.legislation.gov.uk/uksi/1994/1737/regulation/4 (the official version)
Page: https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.