{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-39",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-39.json",
  "legislation": "ukdsi/2009/9780111471197",
  "legislation_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
  "legislation_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009",
  "path": "schedule/2/paragraph/39",
  "kind": "paragraph",
  "number": "39",
  "heading": "Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998",
  "text": "(1) Regulation 4(1) (applicable rate of interest payable to the Commissioners etc) is amended as follows.\n(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,”.\n(3) In sub-paragraph (c) for “section 74” substitute “sections 74 and 85A(3)”.\n(4) In sub-paragraph (d) before “paragraph” insert “section 56(5) of and”.\n(5) In sub-paragraph (g) for “and 81(3)” substitute “, 81(3) and 123(6)”.\n(6) In sub-paragraph (h) for “and 30(3)(f)” substitute “, 30(3)(f) and 42(6)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/39",
    "retrieved_at": "2026-10-30T14:58:21.979062+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."
}