SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation

Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998I140

1

Regulation 5(1) (applicable rate of interest payable by the Commissioners etc) is amended as follows.

2

After sub-paragraph (b) insert—

ba

section 60(6) of the Finance Act 1994,

3

In sub-paragraph (c) for “section 78” substitute “sections 78 and 85A(2)”.

4

In sub-paragraph (d) before “paragraph” insert “section 56(3) and (4) of and”.

5

In sub-paragraph (f) for “and 66” substitute “, 66, 123(4) and 123(5)”.

6

In sub-paragraph (g) before “paragraphs” insert “section 42(4) and (5) of and”.