(1) Every domestic operator who is liable to pay airport charges under regulation 14, shall in each month furnish to the Airport Authority concerned, or to the Secretary if the Airport Authority concerned is the Crown, a return of the operator’s gross operating revenue during the previous month together with payment of the charges thereon, unless the operator has made other arrangements, approved by the Airport Authority concerned or the Secretary, as the case may be, for the furnishing of returns and payment of the charges.
(2) Returns required under subclause (1) shall in all cases be made on forms provided for the purpose by the Secretary and certified as correct by the owner, manager, or director of the operating business.
(3) Any return to which subclause (1) applies shall, unless the Airport Authority concerned or the Secretary if the Airport Authority concerned is the Crown, as the case may be, otherwise approves, also be certified by the auditor of each operator or by a chartered accountant.