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1. This Order may be cited as the Air Passenger Duty (Prescribed Rates of Interest) (Amendment) Order 1996 and shall come into force on 6 February 1996.
2. There shall be substituted “6.25 per cent. per annum”for“5.5 per cent. per annum”in paragraph (a) of Article 2 of the Air Passenger Duty (Prescribed Rates of Interest) Order 1994(1) (prescribing the rate of interest carried by an amount of air passenger duty assessed as duty due by an assessment made under Section 12 of the Finance Act 1994).
Simon Burns
Derek Conway
Two of the Lords Commissioners of Her Majesty’s Treasury
31 January 1996
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