{
  "url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-regulations-1997",
  "json_url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-regulations-1997.json",
  "id": "uksi/1997/1016",
  "title": "The Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1997",
  "short_title": "Air Passenger Duty and Other Indirect Taxes (Interest Rate) 1997",
  "long_title": "These Regulations, made under powers contained in section 197 of the Finance Act 1996 (c. 8), specify the interest rates applicable under that section. The Regulations come into force on 1st April 1997.",
  "citation": "S.I. 1997/1016",
  "type": "uksi",
  "year": "1997",
  "number": "1016",
  "version": "current",
  "date": "1997-03-20",
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  "unapplied_effects": 1,
  "provisions": [
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      "heading": "Introductory text",
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    },
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      "heading": "Applicable rate of interest payable to the Commissioners of Customs and Excise in connection with air passenger duty, insurance premium tax, VAT recovered or recoverable by assessment and landfill tax.",
      "url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-regulations-1997/regulation-2",
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      "number": "3",
      "heading": "Applicable rate of interest payable by the Commissioners of Customs and Excise in connection with air passenger duty, insurance premium tax, cases of official error in relation to VAT and landfill tax",
      "url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-regulations-1997/regulation-3",
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    },
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-regulations-1997/note",
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    }
  ],
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  "pdfs": [],
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    {
      "type": "revoked",
      "affected_provisions": "Instrument",
      "affecting": "uksi/1998/1461",
      "affecting_title": "The Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998",
      "affecting_provisions": "reg.3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1996/8",
      "title": "Finance Act 1996",
      "url": "https://openlegislation.uk/finance-act-1996",
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        "section/197"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-regulations-1997/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-regulations-1997/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-regulations-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1016",
    "retrieved_at": "2026-10-29T12:10:00.860830+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."
}