# The Aircraft Operators (Accounts and Records) Regulations 1994, Regulation 5: Schemes


(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.

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Source: https://www.legislation.gov.uk/uksi/1994/1737/regulation/5 (the official version)
Page: https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.