{
  "url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-amendment-regulations-2003/note",
  "json_url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-amendment-regulations-2003/note.json",
  "legislation": "uksi/2003/230",
  "legislation_title": "The Air Passenger Duty and Other Indirect Taxes (Interest Rate) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-amendment-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/230/note",
    "retrieved_at": "2026-10-29T06:32:40.273393+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}