# The Air Passenger Duty and Other Indirect Taxes (Interest Rate) (Amendment) Regulations 2003, Note: 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/note (the official version)
Page: https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-amendment-regulations-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.