38 Accounting for and payment of duty

38  Accounting for and payment of duty

(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

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