SCHEDULES

SCHEDULE 6 Air passenger duty: administration and enforcement

Interest: specified rate

11

1

In paragraphs 7 and 9 above, “the specified rate” means such rate as may be specified in an order.

2

An order specifying rates of interest—

a

may specify different rates for different purposes,

b

shall apply to interest for periods beginning on or after the date when the order is expressed to come into force, whether or not interest runs from before that date.