Paragraph 39 Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998

(1)

Regulation 4(1) (applicable rate of interest payable to the Commissioners etc)^f1 is amended as follows.

(2)

In sub-paragraph (a) for “paragraph 7 of Schedule 6 to” insert “section 60(8) of, and paragraphs 7 and 8(1) of Schedule 6 to,”.

(3)

In sub-paragraph (c) for “section 74” substitute “sections 74 and 85A(3)”.

(4)

In sub-paragraph (d) before “paragraph” insert “section 56(5) of and”.

(5)

In sub-paragraph (g) for “and 81(3)” substitute “, 81(3) and 123(6)”.

(6)

In sub-paragraph (h) for “and 30(3)(f)” substitute “, 30(3)(f) and 42(6)”.

Annotations

f1: Regulations 4 and 5 were substituted by regulation 4 of S.I. 2000/631 and amended by regulations 1 to 3 of S.I. 2001/3337 and regulations 2 to 4 of S.I. 2003/230.