1996 c. 8.

1999 c. 16.

http://www.legislation.gov.uk/uksi/2000/631/introduction/madeThe Air Passenger Duty and Other Indirect Taxes (Interest Rate) (Amendment) Regulations 2000Landfill taxExcise dutiesVATTaxKing's Printer of Acts of Parliament2011-07-04CUSTOMS AND EXCISEINSURANCE PREMIUM TAXVALUE ADDED TAXLANDFILL TAXThese Regulations, which come into force on 1st April 2000, make a number of changes to the Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998 (S.I. 1998/1461) (“the principal Regulations”). The principal Regulations are amended so that they will specify the rate of interest applicable for the purposes of the additional enactments to which section 197 of the Finance Act 1996 applies following its amendment by paragraph 21 of Schedule 5 to the Finance Act 1997 and section 130 of the Finance Act 1999. These amendments extended section 197 to cover interest on amounts repayable in respect of overpayments by the Commissioners of Customs and Excise (“ the Commissioners”) in connection with excise duties, insurance premium tax and landfill tax; and interest payable to and by the Commissioners in connection with customs duty.

2000 No. 631

CUSTOMS AND EXCISEINSURANCE PREMIUM TAXVALUE ADDED TAXLANDFILL TAX

The Air Passenger Duty and Other Indirect Taxes (Interest Rate) (Amendment) Regulations 2000

Made7th March 2000

Laid before the House of Commons8th March 2000

Coming into force1st April 2000

The Treasury, in exercise of the powers conferred on them by section 197 of the Finance Act 1996 and section 126(3) of the Finance Act 1999 and of all other powers enabling them in that behalf, hereby make the following Regulations:

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