Citation and commencement1

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.

Rate of interest carried by amount assessed as air passenger duty due.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 19942 (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 BurnsDerek ConwayTwo of the Lords Commissioners of Her Majesty’s Treasury