Regulation 4 Pilotage Accounts
In addition to complying with any requirements of the Companies Act 1985 as to the form and contents of accounts and reports applicable to it, in its statement of accounts a competent harbour authority shall:
(1)
separately identify revenue from its charges in respect of
(a)
pilotage services provided by it as authorised by section 10(1) of the Act; and
(b)
use of a pilotage exemption certificate issued by it as authorised by section 10(3) of the Act; and
(2)
set out the aggregate total of expenditure incurred in
(a)
providing the services of a pilot;
(b)
providing, maintaining and operating any pilot boats;
(c)
meeting liabilities arising under Part III of the Act; and
(d)
administration and any other costs not included in (a)–(c) above in respect of its pilotage functions.