{
  "url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/schedule-1",
  "json_url": "https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/schedule-1.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": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": "PARTICULARS OF AN AIR PASSENGER DUTY ACCOUNT",
  "text": "For each accounting period—\n(a) the amount, before adjustment, of any duty payable;\n(b) the amount of any adjustment;\n(c) the amount, after adjustment, of any duty payable;\n(d) the amount, date and method of payment of any duty paid;\n(e) the number of passengers carried—\n(i) chargeable at the rate set out in section 30(2) of the Act; and\n(ii) chargeable at the rate set out in section 30(4) of the Act;\n(f) the number of passengers who were not chargeable passengers by virtue of each of subsections (1), (3), (4) and (5) of section 31 of the said Act;\n(g) the number of persons carried who, but for the exceptions provided for by the definition of “passenger” in section 43(1) of the Act, would be chargeable passengers;\n(h) in respect of passengers whose outward journey began at an airport in the Isle of Man, such other particulars as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/2015/3",
      "affecting_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2015"
    },
    {
      "type": "omitted",
      "affecting": "uksi/2015/3",
      "affecting_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2015"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2015/3",
      "affecting_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2015"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2015/3",
      "affecting_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2015"
    },
    {
      "type": "word inserted",
      "affecting": "uksi/2015/942",
      "affecting_title": "The Aircraft Operators (Accounts and Records) (Amendment) (No. 2) Regulations 2015"
    },
    {
      "type": "word deleted",
      "affecting": "uksi/2012/3020",
      "affecting_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2012"
    },
    {
      "type": "am",
      "affecting": "uksi/2001/837",
      "affecting_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2001"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2001/837",
      "affecting_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2001"
    },
    {
      "type": "am",
      "affecting": "uksi/2009/2051",
      "affecting_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2009"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2012/3020",
      "affecting_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2012"
    },
    {
      "type": "word deleted",
      "affecting": "uksi/2012/3020",
      "affecting_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2012"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2012/3020",
      "affecting_title": "The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2012"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2023/30",
      "affecting_title": "Finance (No. 2) Act 2023"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2023/30",
      "affecting_title": "Finance (No. 2) Act 2023"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2023/30",
      "affecting_title": "Finance (No. 2) Act 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1737/schedule/1",
    "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."
}