{
  "url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-regulations-1998",
  "json_url": "https://openlegislation.uk/air-passenger-duty-and-other-indirect-taxes-interest-rate-regulations-1998.json",
  "id": "uksi/1998/1461",
  "title": "The Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998",
  "short_title": "Air Passenger Duty and Other Indirect Taxes (Interest Rate) 1998",
  "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 6th July 1998.",
  "citation": "S.I. 1998/1461",
  "type": "uksi",
  "year": "1998",
  "number": "1461",
  "version": "current",
  "date": "1998-06-15",
  "revised": false,
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      "number": "4",
      "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-1998/regulation-4",
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      "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",
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      "heading": "Applicable rate of interest prior to the coming into force of these Regulations",
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    "retrieved_at": "2026-10-29T11:27:17.268002+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}