1996 No. 164
The Air Passenger Duty (Prescribed Rates of Interest) (Amendment) Order 1996
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by section 42 of, and paragraph 11 of Schedule 6 to the Finance Act 19941 and of all other powers enabling them in that behalf, hereby make the following Order:
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).
(This note is not part of the Order)