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Regulation 5 Schemes

Original text. Later amendments are not shown.

(1)

This regulation shall apply to an operator (“relevant operator”) for so long as a scheme has effect in relation to him.

(2)

An Air Passenger Duty Account kept by a relevent operator shall contain the particulars set out in Part I of Schedule 2.

(3)

Every relevant operator shall keep and preserve the items described in Part II of Schedule 2.