{
  "url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996/article-2",
  "json_url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996/article-2.json",
  "legislation": "uksi/1996/164",
  "legislation_title": "The Air Passenger Duty (Prescribed Rates of Interest) (Amendment) Order 1996",
  "legislation_url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Rate of interest carried by amount assessed as air passenger duty due.",
  "text": "There shall be substituted “6.25 per cent. per annum”for“5.5 per cent. per annum”in paragraph (a) of Article 2 of the Air Passenger Duty (Prescribed Rates of Interest) Order 1994 (prescribing the rate of 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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1994/1820"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/164/article/2",
    "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."
}