13. Passing SAF levy to other persons

This paragraph applies if an aircraft operator (X) liable under paragraph 4 to pay SAF levy passed on or intends to pass on that SAF levy or any part of that SAF levy to one or more of the following persons:

a purchaser of an air passenger ticket from X for the carriage of a passenger on a flight;

a person who charters or otherwise procures a flight from X.

X must take all measures as are necessary, so far as is reasonably practicable, to ensure that the amount passed on or intended to be passed on to a person mentioned in sub‑paragraph (1)(a) or (b) is specified in —

if the person is a person mentioned in sub‑paragraph (1)(a) — the air passenger ticket issued to the person; and

if the person is a person mentioned in sub‑paragraph (1)(b) —

any contract between X and the person; and

any other document issued by X to the person. (3) An aircraft operator who fails to comply with sub‑paragraph (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.

This paragraph applies if an aircraft operator (X) liable under paragraph 4 to pay SAF levy passed on or intends to pass on that SAF levy or any part of that SAF levy to one or more of the following persons:

a purchaser of an air passenger ticket from X for the carriage of a passenger on a flight;

a person who charters or otherwise procures a flight from X.

X must take all measures as are necessary, so far as is reasonably practicable, to ensure that the amount passed on or intended to be passed on to a person mentioned in sub‑paragraph (1)(a) or (b) is specified in —

if the person is a person mentioned in sub‑paragraph (1)(a) — the air passenger ticket issued to the person; and

if the person is a person mentioned in sub‑paragraph (1)(b) —

any contract between X and the person; and

any other document issued by X to the person.

An aircraft operator who fails to comply with sub‑paragraph (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.