(1)Regulations shall require aircraft operators who are registered or liable to be registered—
(a)to keep accounts for the purposes of duty in such form and manner as may be prescribed, and
(b)to make returns in respect of duty—
(i)by reference to such periods as may be prescribed or as may be allowed by the Commissioners, in relation to a particular operator, in accordance with regulations, and
(ii)at such time and in such manner as may be prescribed or specified.
(2)Any person from whom any duty is due shall pay the duty at such time and in such manner as may be prescribed or specified.
(3)In this section “specified” means specified in a notice published, and not withdrawn, by the Commissioners.
(4)Any failure by any person to comply with regulations under this section shall, unless he is complying with the corresponding provisions of such a notice, attract a penalty under section 9 above and, in the case of any failure to keep accounts, daily penalties.