{
  "url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/regulation-5",
  "json_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/regulation-5.json",
  "legislation": "uksi/1994/1737",
  "legislation_title": "The Aircraft Operators (Accounts and Records) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Schemes",
  "text": "(1) This regulation shall apply to an operator (“relevant operator”) for so long as a scheme has effect in relation to him.\n(2) An Air Passenger Duty Account kept by a relevent operator shall contain the particulars set out in Part I of Schedule 2.\n(3) Every relevant operator shall keep and preserve the items described in Part II of Schedule 2.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1737/regulation/5",
    "retrieved_at": "2026-10-29T13:30:18.739837+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}