{
  "url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996",
  "json_url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996.json",
  "id": "uksi/1996/164",
  "title": "The Air Passenger Duty (Prescribed Rates of Interest) (Amendment) Order 1996",
  "short_title": "Air Passenger Duty (Prescribed Rates of Interest) 1996",
  "long_title": "This Order comes into force on 6th February 1996, and provides for an increase in the rate of interest from 5.5% per annum to 6.25% per annum for the purposes of paragraph 7 of Schedule 6 to the Finance Act 1994 (interest carried by an amount of air passenger duty assessed as duty due by an assessment made under section 12 of the Finance Act 1994, c. 9).",
  "citation": "S.I. 1996/164",
  "type": "uksi",
  "year": "1996",
  "number": "164",
  "version": "current",
  "date": "1996-01-31",
  "revised": false,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996/article-1",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Rate of interest carried by amount assessed as air passenger duty due.",
      "url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996/article-2",
      "extent": null,
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    },
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      "extent": null,
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996/note",
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    }
  ],
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  "made_under": [
    {
      "id": "ukpga/1994/9",
      "title": "Finance Act 1994",
      "url": "https://openlegislation.uk/finance-act-1994",
      "provisions": [
        "section/42",
        "schedule/6/paragraph/11"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/164",
    "retrieved_at": "2026-10-29T12:53:49.355376+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."
}