Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998U.K.
This section has no associated Explanatory Memorandum
40.—(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”.
Commencement Information
I1Sch. 2 para. 40 in force at 1.4.2009, see art. 1(2)