UK aircraft operatorsU.K.
26.—(1) A person (“P”) is a UK aircraft operator in relation to a scheme year where, in respect of that year, P—
(a)is a UK administered operator; and
(b)performs an aviation activity (or is deemed to perform an aviation activity in accordance with paragraph (5)).
(2) Where the regulator cannot identify the person that performed an aviation activity the regulator may, where the owner of the aircraft at the time it was used to perform the activity (“the owner”) is a UK administered operator or an unlisted operator, serve a notice on the owner.
(3) A notice under paragraph (2) must—
(a)where this information is available to the regulator, specify the dates, times and locations of the activity;
(b)be accompanied by such evidence relevant to the activity as the regulator considers appropriate; and
(c)require the owner to inform the regulator of the identity of the person who performed the activity, by the deadline specified in the notice.
(4) The regulator may extend the deadline specified in a notice under paragraph (2).
(5) Where the owner does not comply with a notice under paragraph (2) by the deadline as so specified or extended, the owner is on the expiry of that deadline deemed to be the person that performed the aviation activity.