# The Aircraft Operators (Accounts and Records) Regulations 1994, Paragraph 1


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, the calculations used in ascertaining this amount, date and method of payment of any duty paid;
(e) the number of passengers who were not chargeable passengers by virtue of each of subsections (4) and (5) of section 31 of the Act;
(f) 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;
(g) such other particulars as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.

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Source: https://www.legislation.gov.uk/uksi/1994/1737/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/aircraft-operators-accounts-and-records-regulations-1994/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.