The Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1997

1. Introductory Text

2. 1. Citation and commencement

3. 2. Applicable rate of interest payable to the Commissioners of Customs and Excise in connection with air passenger duty, insurance premium tax, VAT recovered or recoverable by assessment and landfill tax.

4. 3. 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

5. Signature

6. Explanatory Note