{
  "url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996/note",
  "json_url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-amendment-order-1996/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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).\nThe new rate of interest will apply, as governed by the provisions of paragraphs 7 and 8 of the above mentioned Schedule, to amounts assessed as duty due on or after 6th February 1996, and to amounts assessed as duty due prior to that date remaining unpaid on or after that date; but in the latter case the new rate will apply to the amount involved only as from that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/164/note",
    "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."
}