{"kind":"expression","expression":{"expr_id":"206","doc_id":"206","label":"2016 Revision","is_as_enacted":"f","commenced_on":null,"superseded_on":null,"valid_from":null,"valid_to":null,"is_current":"t","incorporating":null,"akn_expr_iri":"\/akn\/ky\/act\/sl\/1985\/1\/eng@2016-01-01","akn_envelope":"{\"_canary\": {\"iri\": {\"work\": \"\/akn\/ky\/act\/sl\/1985\/1\", \"expression\": \"\/akn\/ky\/act\/sl\/1985\/1\/eng@2016-01-01\", \"manifestation\": \"\/akn\/ky\/act\/sl\/1985\/1\/eng@2016-01-01.pdf\"}, \"pdf\": {\"md5\": \"520e9455414ac8bf06504ed46c82c72f\", \"path\": \"\/Users\/q\/kyleg-data\/working\/SUBORDINATE\/1985\/1985-0001\/1985-0001_2016 Revision.pdf\", \"pages\": 7, \"filename\": \"1985-0001_2016 Revision.pdf\"}, \"errors\": [], \"extraction\": {\"model\": null, \"stats\": {\"word_count\": 770, \"paragraph_count\": 7, \"text_char_count\": 5464}, \"usage\": null, \"method\": \"pymupdf-text\", \"version\": \"kyleg-akn-1.0\", \"extracted_at\": \"2026-06-22\"}, \"classification\": \"text_layer\", \"validation_flags\": [], \"docai_processor_id\": null}, \"akomaNtoso\": {\"act\": {\"body\": [{\"eId\": \"sec_n1\", \"num\": null, \"text\": \"Civil Aviation Authority Law (2015 Revision) AIRPORTS (SECURITY TAX) REGULATIONS (2016 Revision) PUBLISHING DETAILS Revised under the authority of the Law Revision Law (1999 Revision). The Airports (Security Tax) Regulations, 1985, made the 5th February, 1985, consolidated with the- Airports (Security Tax) (Amendment) Regulations, 1990, made the 30th October, 1990. Airports (Security Tax) (Amendment) Regulations, 1995, made the 10th January, 1995. Airports (Security Tax) (Amendment) Regulations, 1998, made the 6th October, 1998. Airports (Security Tax) (Amendment) Regulations, 2002, made the 27th September, 2002, and Airport (Security Tax) (Amendment) Regulations, 2016 made 30th March, 2016. Consolidated and revised this 28th day of July, 2016. Note (not forming part of the Regulations): This revision replaces the 2003 Revision which should now be discarded. Arrangement of Regulations Civil Aviation Authority Law (2015 Revision) (2016 Revision) Arrangement of Regulations Regulation 1. 2. 3. 4. 5.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_6\", \"num\": \"6.\", \"text\": \"Regulation 1 Civil Aviation Authority Law (2015 Revision) (2016 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_1\", \"num\": \"1.\", \"text\": \"Citation 1. These regulations may be cited as the Airports (Security Tax) Regulations (2016 Revision).\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Definitions 2. (1) In these regulations \u2014 \u201cairport\u201d means an airport designated under the Airports Authority Law (2005 Revision); \u201ccarrier\u201d means a person having a proprietorial interest in an aircraft; \u201cdomestic aircraft\u201d means (a) an aircraft about to journey from any part of the Islands to any other part of the Islands for the purpose of public transport; or (b) an aircraft about to journey on a flight within the Islands (other than as mentioned in paragraph (a)) for the purpose of public transport; \u201cflight\u201d means a journey by air beginning when the aircraft in question takes off and ending when it next lands; \u201coutward bound aircraft\u201d means an aircraft about to journey from the Islands to a jurisdiction thereout; and Regulation 3 \u201ctraveller\u201d means a person not under the age of twelve years, other than a member of the crew of an aircraft carried thereon for the exclusive purpose of taking part in the management of its service. (2) For the purposes of the definition of \u201cdomestic aircraft\u201d, an aircraft about to journey shall be deemed to be about to journey for the purposes of public transport, if valuable consideration is given or promised for the carriage of travellers or cargo in the aircraft on that journey.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_3\", \"num\": \"3.\", \"text\": \"Payment of security tax 3. (1) Each carrier shall, within ten days after the last day of the month in respect of which such security tax falls due, pay to the Director-General the sum of ten dollars and fifty cents in respect of security tax \u2014 (a) for each traveller in an outward bound aircraft; and (b) for each traveller in a domestic aircraft. (2) The journey of a traveller whose agreement for carriage is evidenced by a ticket ends for the purposes of this regulation at his final place of destination. (3) Where \u2014 (a) a traveller\u2019s agreement for carriage is evidenced by a return ticket; and (b) security tax is payable under paragraph (1)(b) in respect of a flight on his outward journey, security tax is not payable in relation to flight on his return journey.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_4\", \"num\": \"4.\", \"text\": \"Penalty 4. Any carrier in contravention of regulation 3 is liable to pay to the Director- General a sum equal to five times the security tax not collected, which amount shall be assessed by the Director-General whose decision shall be final.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_5\", \"num\": \"5.\", \"text\": \"Offence 5. Any carrier who fails to pay the Director-General any amount assessed under regulation 4 commits an offence and is liable upon summary conviction to a fine of fifty dollars and also the Court so convicting shall order payment of the amount assessed as part of the said penalty imposable. 6. Recovery of debt 6. Any security tax due under regulation 5 is recoverable by the Director- General as a civil debt. Regulation 6 Publication in consolidated and revised form authorised by the Cabinet this 30th day of August, 2016. Kim Bullings Clerk of Cabinet\", \"element\": \"section\", \"heading\": null}], \"meta\": {\"notes\": null, \"workflow\": null, \"lifecycle\": {\"source\": \"#cilegis\", \"eventRef\": [{\"eId\": \"e_commence_2016_01_01\", \"date\": \"2016-01-01\", \"type\": \"generation\", \"source\": \"#cilegis\"}]}, \"references\": {\"source\": \"#canary\", \"TLCRole\": [], \"TLCEvent\": [{\"eId\": \"ev_commencement\", \"href\": \"\/akn\/ontology\/canary\/event\/commencement\", \"showAs\": \"commencement\"}], \"TLCPerson\": [], \"TLCConcept\": [{\"eId\": \"inForce\", \"href\": \"\/akn\/ontology\/canary\/concept\/temporal\/in-force\", \"showAs\": \"in force\"}], \"TLCProcess\": [], \"TLCLocation\": [], \"TLCOrganization\": [{\"eId\": \"cilegis\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\", \"showAs\": \"Cayman Islands legislation mirror (kyleg)\"}]}, \"temporalData\": {\"source\": \"#cilegis\", \"temporalGroup\": [{\"eId\": \"tg_inforce_2016_01_01\", \"timeInterval\": [{\"end\": null, \"start\": \"#e_commence_2016_01_01\", \"duration\": null, \"refersTo\": \"#inForce\"}]}]}, \"classification\": null, \"identification\": {\"source\": \"#cilegis\", \"FRBRWork\": {\"FRBRuri\": \"\/akn\/ky\/act\/sl\/1985\/1\", \"FRBRdate\": [{\"date\": \"2016-01-01\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/sl\/1985\/1\/!main\", \"FRBRalias\": [{\"name\": \"cmsId\", \"value\": \"1985-0001\"}], \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRnumber\": \"1 of 1985\", \"FRBRcountry\": \"ky\", \"FRBRsubtype\": \"subordinate\"}, \"FRBRExpression\": {\"FRBRuri\": \"\/akn\/ky\/act\/sl\/1985\/1\/eng@2016-01-01\", \"FRBRdate\": [{\"date\": \"2016-01-01\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/sl\/1985\/1\/eng@2016-01-01\/!main\", \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRlanguage\": \"eng\"}, \"FRBRManifestation\": {\"FRBRuri\": \"\/akn\/ky\/act\/sl\/1985\/1\/eng@2016-01-01.xml\", \"FRBRdate\": [{\"date\": \"2026-06-22\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/sl\/1985\/1\/eng@2016-01-01.xml\", \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRformat\": \"application\/xml\"}}}, \"name\": \"act\", \"header\": {\"title\": \"Airports (Security Tax) Regulations\", \"actNumber\": \"1 of 1985\", \"longTitle\": null}}, \"doc\": null, \"bill\": null, \"judgment\": null}}","akn_full_text":"CAYMAN ISLANDS\n\nCivil Aviation Authority Law (2015 Revision)\nAIRPORTS (SECURITY TAX)\nREGULATIONS\n\n(2016 Revision)\nSupplement No. 1 published with Extraordinary Gazette No. 69 of 2nd September, 2016.\n\nPage 2\nRevised as at 28th day of July, 2016\nc\n\nPUBLISHING DETAILS\nRevised under the authority of the Law Revision Law (1999 Revision).\nThe Airports (Security Tax) Regulations, 1985, made the 5th February, 1985,\nconsolidated with the-\nAirports (Security Tax) (Amendment) Regulations, 1990, made the 30th October, 1990.\nAirports (Security Tax) (Amendment) Regulations, 1995, made the 10th January, 1995.\nAirports (Security Tax) (Amendment) Regulations, 1998, made the 6th October, 1998.\nAirports (Security Tax) (Amendment) Regulations, 2002, made the 27th\nSeptember, 2002, and\nAirport (Security Tax) (Amendment) Regulations, 2016 made 30th March, 2016.\nConsolidated and revised this 28th day of July, 2016.\nNote (not forming part of the Regulations): This revision replaces the 2003 Revision\nwhich should now be discarded.\n\nAirports (Security Tax) Regulations\nArrangement of Regulations\n\nc\nRevised as at 28th day of July, 2016\nPage 3\n\nCAYMAN ISLANDS\n\nCivil Aviation Authority Law (2015 Revision)\nAIRPORTS (SECURITY TAX) REGULATIONS\n(2016 Revision)\nArrangement of Regulations\nRegulation\nPage\n1.\nCitation ......................................................................................................................................5\n2.\nDefinitions ..................................................................................................................................5\n3.\nPayment of security tax..............................................................................................................6\n4.\nPenalty ......................................................................................................................................6\n5.\nOffence ......................................................................................................................................6\n6.\nRecovery of debt .......................................................................................................................6\n\nAirports (Security Tax) Regulations\nRegulation 1\n\nc\nRevised as at 28th day of July, 2016\nPage 5\n\nCAYMAN ISLANDS\n\nCivil Aviation Authority Law (2015 Revision)\nAIRPORTS (SECURITY TAX) REGULATIONS\n(2016 Revision)\n\n1.\nCitation\n1.\nThese regulations may be cited as the Airports (Security Tax) Regulations (2016\nRevision).\n2.\nDefinitions\n2.\n(1) In these regulations \u2014\n\u201cairport\u201d means an airport designated under the Airports Authority Law (2005\nRevision);\n\u201ccarrier\u201d means a person having a proprietorial interest in an aircraft;\n\u201cdomestic aircraft\u201d means\n(a)\nan aircraft about to journey from any part of the Islands to any other part\nof the Islands for the purpose of public transport; or\n(b) an aircraft about to journey on a flight within the Islands (other than as\nmentioned in paragraph (a)) for the purpose of public transport;\n\u201cflight\u201d means a journey by air beginning when the aircraft in question takes\noff and ending when it next lands;\n\u201coutward bound aircraft\u201d means an aircraft about to journey from the\nIslands to a jurisdiction thereout; and\n\nRegulation 3\nAirports (Security Tax) Regulations\n\nPage 6\nRevised as at 28th day of July, 2016\nc\n\n\u201ctraveller\u201d means a person not under the age of twelve years, other than a\nmember of the crew of an aircraft carried thereon for the exclusive purpose of\ntaking part in the management of its service.\n(2) For the purposes of the definition of \u201cdomestic aircraft\u201d, an aircraft about to\njourney shall be deemed to be about to journey for the purposes of public\ntransport, if valuable consideration is given or promised for the carriage of\ntravellers or cargo in the aircraft on that journey.\n3.\nPayment of security tax\n3.\n(1) Each carrier shall, within ten days after the last day of the month in respect of\nwhich such security tax falls due, pay to the Director-General the sum\nof ten dollars and fifty cents in respect of security tax \u2014\n(a)\nfor each traveller in an outward bound aircraft; and (b) for each traveller\nin a domestic aircraft.\n(2) The journey of a traveller whose agreement for carriage is evidenced by a\nticket ends for the purposes of this regulation at his final place of destination.\n(3) Where \u2014\n(a)\na traveller\u2019s agreement for carriage is evidenced by a return ticket; and\n(b) security tax is payable under paragraph (1)(b) in respect of a flight on his\noutward journey,\nsecurity tax is not payable in relation to flight on his return journey.\n4.\nPenalty\n4.\nAny carrier in contravention of regulation 3 is liable to pay to the Director- General\na sum equal to five times the security tax not collected, which amount shall be\nassessed by the Director-General whose decision shall be final.\n5.\nOffence\n5.\nAny carrier who fails to pay the Director-General any amount assessed under\nregulation 4 commits an offence and is liable upon summary conviction to a fine of\nfifty dollars and also the Court so convicting shall order payment of the amount\nassessed as part of the said penalty imposable.\n6.\nRecovery of debt\n6.\nAny security tax due under regulation 5 is recoverable by the Director- General as a\ncivil debt.\n\nAirports (Security Tax) Regulations\nRegulation 6\n\nc\nRevised as at 28th day of July, 2016\nPage 7\n\nPublication in consolidated and revised form authorised by the Cabinet this 30th\nday of August, 2016.\nKim Bullings\nClerk of Cabinet","akn_extracted_at":"2026-06-22 15:38:04.908903+00","cms_id":"1985-0001","law_type":"subordinate","year":"1985","number":"1","title":"Airports (Security Tax) Regulations","status":"in_force"},"provenance":{"files":[{"file_id":"5035","expr_id":"206","kind":"akn_xml","filename":"1985-0001_2016 Revision.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/SUBORDINATE\/1985\/1985-0001\/1985-0001_2016 Revision.akn.xml","content_md5":"3829c13387363d2505255e61495a7c2f","byte_size":"7327","http_last_modified":null,"fetched_at":"2026-06-22 15:38:04.976498+00"},{"file_id":"411","expr_id":"206","kind":"pristine_pdf","filename":"1985-0001_2016 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/SUBORDINATE\/1985\/1985-0001\/1985-0001_2016 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/SUBORDINATE\/1985\/1985-0001\/1985-0001_2016 Revision.pdf","content_md5":"520e9455414ac8bf06504ed46c82c72f","byte_size":"343439","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.136797+00"},{"file_id":"412","expr_id":"206","kind":"working_pdf","filename":"1985-0001_2016 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/SUBORDINATE\/1985\/1985-0001\/1985-0001_2016 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/SUBORDINATE\/1985\/1985-0001\/1985-0001_2016 Revision.pdf","content_md5":"520e9455414ac8bf06504ed46c82c72f","byte_size":"343439","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.136797+00"}],"paragraph_count":10,"latest_history":null},"quality":{"expr_id":"206","doc_id":"206","quality_state":"needs_review","quality_score":"76","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise}","llm_categories":"{other}","repair_actions":"{collapse_duplicate_text,manual_review,strip_page_furniture}","finding_severity_counts":"{\"low\": 1}","finding_summary":"Metadata\u2011text consistency check recommended for the year field.","assessed_at":"2026-06-22 15:29:45.42861+00","updated_at":"2026-06-22 15:29:45.42861+00"}}