{
  "url": "https://openlegislation.uk/statutory-harbour-undertakings-pilotage-accounts-regulations-1988/regulation-4",
  "json_url": "https://openlegislation.uk/statutory-harbour-undertakings-pilotage-accounts-regulations-1988/regulation-4.json",
  "legislation": "uksi/1988/2216",
  "legislation_title": "The Statutory Harbour Undertakings (Pilotage Accounts) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/statutory-harbour-undertakings-pilotage-accounts-regulations-1988",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Pilotage Accounts",
  "text": "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:\n(1) separately identify revenue from its charges in respect of\n(a) pilotage services provided by it as authorised by section 10(1) of the Act; and\n(b) use of a pilotage exemption certificate issued by it as authorised by section 10(3) of the Act; and\n(2) set out the aggregate total of expenditure incurred in\n(a) providing the services of a pilot;\n(b) providing, maintaining and operating any pilot boats;\n(c) meeting liabilities arising under Part III of the Act; and\n(d) administration and any other costs not included in (a)–(c) above in respect of its pilotage functions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/2216/regulation/4",
    "retrieved_at": "2026-10-29T15:52:25.563300+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."
}