The Aircraft Operators (Accounts and Records) Regulations 1994

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(g) such other particulars as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.