# The Aircraft Operators (Accounts and Records) Regulations 1994, Schedule 1: PARTICULARS OF AN AIR PASSENGER DUTY ACCOUNT


For each accounting period—
(a) the amount, before adjustment, of any duty payable;
(b) the amount of any adjustment;
(c) the amount, after adjustment, of any duty payable;
(d) the amount, date and method of payment of any duty paid;
(e) the number of passengers carried—
(i) chargeable at the rate set out in section 30(2) of the Act; and
(ii) chargeable at the rate set out in section 30(4) of the Act;
(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;
(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;
(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in the Isle of Man, such other particulars as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.

---
Source: https://www.legislation.gov.uk/uksi/1994/1737/schedule/1 (the official version)
Page: https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/schedule-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.