{
  "url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-order-1994/article-2",
  "json_url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-order-1994/article-2.json",
  "legislation": "uksi/1994/1820",
  "legislation_title": "The Air Passenger Duty (Prescribed Rates of Interest) Order 1994",
  "legislation_url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-order-1994",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "For the purposes of Schedule 6 to the Finance Act 1994 the prescribed rates shall be—\n(a) in the case of paragraph 7 (interest payable to the Commissioners of Customs and Excise), 5.5 per cent. per annum; and\n(b) in the case of paragraph 9 (interest payable by the Commissioners of Customs and Excise), 8 per cent. per annum.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1996/164",
      "affecting_title": "The Air Passenger Duty (Prescribed Rates of Interest) (Amendment) Order 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1820/article/2",
    "retrieved_at": "2026-10-29T13:29:42.944773+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."
}