9. Returns, etc., on collection of SAF levy to Authority

For the purposes of section 87B(3)(g) of the Act, the SAF levy collection agent must, after the end of every accounting period, give to the Authority, within a period determined by the Authority, a return stating the information mentioned in Part 1 of the Third Schedule relating to that accounting period. (2) In addition, the SAF levy collection agent must, within a period of 60 days (or any longer period allowed by the Authority in a particular case) after the end of every quarter, give to the Authority a report stating the information mentioned in Part 2 of the Third Schedule relating to that quarter. (3) On request by the Authority, the SAF levy collection agent must also give to the Authority, within a period specified by the Authority in the request, the following:

a return stating —

the total amount of the SAF levy to be collected by the SAF levy collection agent for each accounting period that is in arrears for more than 30 days; and

the name of the persons from whom the SAF levy is due and remains unpaid;

all information contained in the returns mentioned in paragraph 12 and received by the SAF levy collection agent.

The SAF levy collection agent must —

at least once a year, conduct or cause to be conducted an independent audit of its accounts to ascertain its compliance with this Order in relation to its collection of the SAF levy and interest;

keep a written record of the findings of each independent audit conducted under sub‑paragraph (a) and any actions taken by the SAF levy collection agent to address those findings, and give a copy of that record to the Authority on demand; and

no later than 180 days after the end of its financial year, give to the Authority an assurance of the reliability of the contents of —

the returns mentioned in sub‑paragraph (1) or (3)(a) given to the Authority during that financial year; and

the report mentioned in sub‑paragraph (2) given to the Authority during that financial year,whether in the form of an audit report or otherwise, being an assurance that is acceptable to the Authority.

The SAF levy collection agent must take, so far as is reasonably practicable, all measures as are necessary to ensure that the information in every return it gives under sub‑paragraph (1) or (3), or every report it gives under sub‑paragraph (2), is correct at the time the return or report is completed and given to the Authority.

Every return the SAF levy collection agent (Y) gives under sub‑paragraph (1) or (3), and every report Y gives under sub‑paragraph (2), must be accompanied by a declaration by or on behalf of Y that Y has taken, so far as is reasonably practicable, all measures as are necessary to ensure that the information in the return or report (as the case may be), is correct at the time the return or report is completed and given to the Authority.

For the purposes of sub‑paragraphs (5) and (6), the SAF levy collection agent is not to be regarded as having taken, so far as is reasonably practicable, all measures as are necessary to ensure that the information in a return or report under this paragraph is correct unless the SAF levy collection agent has taken into account all relevant information supplied by aircraft operators and any other person who receives payments of the SAF levy in preparing the return or report.

In sub-paragraph (2), “quarter” means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December of a calendar year.

For the purposes of section 87B(3)(g) of the Act, the SAF levy collection agent must, after the end of every accounting period, give to the Authority, within a period determined by the Authority, a return stating the information mentioned in Part 1 of the Third Schedule relating to that accounting period.

In addition, the SAF levy collection agent must, within a period of 60 days (or any longer period allowed by the Authority in a particular case) after the end of every quarter, give to the Authority a report stating the information mentioned in Part 2 of the Third Schedule relating to that quarter.

On request by the Authority, the SAF levy collection agent must also give to the Authority, within a period specified by the Authority in the request, the following:

a return stating —

the total amount of the SAF levy to be collected by the SAF levy collection agent for each accounting period that is in arrears for more than 30 days; and

the name of the persons from whom the SAF levy is due and remains unpaid;

all information contained in the returns mentioned in paragraph 12 and received by the SAF levy collection agent.

The SAF levy collection agent must —

at least once a year, conduct or cause to be conducted an independent audit of its accounts to ascertain its compliance with this Order in relation to its collection of the SAF levy and interest;

keep a written record of the findings of each independent audit conducted under sub‑paragraph (a) and any actions taken by the SAF levy collection agent to address those findings, and give a copy of that record to the Authority on demand; and

no later than 180 days after the end of its financial year, give to the Authority an assurance of the reliability of the contents of —

the returns mentioned in sub‑paragraph (1) or (3)(a) given to the Authority during that financial year; and

the report mentioned in sub‑paragraph (2) given to the Authority during that financial year,whether in the form of an audit report or otherwise, being an assurance that is acceptable to the Authority.

The SAF levy collection agent must take, so far as is reasonably practicable, all measures as are necessary to ensure that the information in every return it gives under sub‑paragraph (1) or (3), or every report it gives under sub‑paragraph (2), is correct at the time the return or report is completed and given to the Authority.

Every return the SAF levy collection agent (Y) gives under sub‑paragraph (1) or (3), and every report Y gives under sub‑paragraph (2), must be accompanied by a declaration by or on behalf of Y that Y has taken, so far as is reasonably practicable, all measures as are necessary to ensure that the information in the return or report (as the case may be), is correct at the time the return or report is completed and given to the Authority.

For the purposes of sub‑paragraphs (5) and (6), the SAF levy collection agent is not to be regarded as having taken, so far as is reasonably practicable, all measures as are necessary to ensure that the information in a return or report under this paragraph is correct unless the SAF levy collection agent has taken into account all relevant information supplied by aircraft operators and any other person who receives payments of the SAF levy in preparing the return or report.

In sub-paragraph (2), “quarter” means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December of a calendar year.