{
  "url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-order-1994/note",
  "json_url": "https://openlegislation.uk/air-passenger-duty-prescribed-rates-of-interest-order-1994/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st November 1994, prescribes the rate of interest for the purposes of paragraph 7 of Schedule 6 to the Finance Act 1994(c. 9) (interest on duty recovered or recoverable by assessment); and the rate of interest for the purposes of paragraph 9 of Schedule 6 to that Act (interest in certain cases of official error).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1820/note",
    "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."
}