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The Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1997
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- 1997 No. 1016
- Regulation 3
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Applicable rate of interest payable by the Commissioners of Customs and Excise in connection with air passenger duty, insurance premium tax, cases of official error in relation to VAT and landfill tax
3. On the coming into force of these Regulations, for the purposes of—
(a)paragraph 9 of Schedule 6 to the Finance Act 1994,
(b)paragraph 22 of Schedule 7 to that Act,
(c)section 78 of the Value Added Tax Act 1994, and
(d)paragraph 29 of Schedule 5 to the Finance Act 1996,the rate applicable under section 197 of the Finance Act 1996 shall be 6 per cent. per annum.
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