# The Air Passenger Duty and Other Indirect Taxes (Interest Rate) (Amendment) Regulations 2003

S.I. 2003/230 · made 6 February 2003

These Regulations, which come into force on 1st April 2003, amend regulations 4 and 5 of the Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998 (S.I. 1998/1461, as amended). The purpose of the amendments is to extend the existing provisions for setting interest rates on payments to and by the Commissioners on certain indirect taxes to include aggregates levy.

Made under: Finance Act 1996 (Section 197)

PDFs: Printed copy https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-amendment-regulations-2003/pdf/uksi_20030230_en.pdf

## Introductory text

AGGREGATES LEVY
CLIMATE CHANGE LEVY
CUSTOMS AND EXCISE
INSURANCE PREMIUM TAX
LANDFILL TAX
VALUE ADDED TAX
Made 6th February 2003
Laid before the House of Commons 6th February 2003
Coming into force 1st April 2003
The Treasury, in exercise of the powers conferred upon them by section 197 of the Finance Act 1996, hereby make the following regulations:

## 1 

These Regulations may be cited as the Air Passenger Duty and Other Indirect Taxes (Interest Rate) (Amendment) Regulations 2003 and come into force on 1st April 2003.

## 2 

Amend the Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998 as follows.

## 3 

In regulation 4(1) (interest payable to the Commissioners of Customs and Excise)—
(a) in sub-paragraph (f) omit “and,”; and
(b) after sub-paragraph (g) insert—
“and
(h) sections 25(2)(f) and 30(3)(f) of, and paragraphs 6 and 8(3)(a) of Schedule 5 to, the Finance Act 2001 (aggregates levy),”.

## 4 

In regulation 5(1) (interest payable by the Commissioners of Customs and Excise)—
(a) in sub-paragraph (e) omit “and,”; and
(b) after sub-paragraph (f) insert—
“, and
(g) paragraphs 2 and 6(1)(b) of Schedule 8 to the Finance Act 2001 (aggregates levy),”.

## Signature

Nick Ainger
Philip Woolas
Two of the Lords Commissioners of Her Majesty’s Treasury
6th February 2003

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2003, amend regulations 4 and 5 of the Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998 (S.I. 1998/1461, as amended). The purpose of the amendments is to extend the existing provisions for setting interest rates on payments to and by the Commissioners on certain indirect taxes to include aggregates levy.

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Source: https://www.legislation.gov.uk/uksi/2003/230 (the official version)
Page: https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-amendment-regulations-2003
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.