{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-40",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-40.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/40",
  "kind": "paragraph",
  "number": "40",
  "heading": "Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998",
  "text": "(1) Regulation 5(1) (applicable rate of interest payable by the Commissioners etc) is amended as follows.\n(2) After sub-paragraph (b) insert—\n“(ba) section 60(6) of the Finance Act 1994,”.\n(3) In sub-paragraph (c) for “section 78” insert “sections 78 and 85A(2)”.\n(4) In sub-paragraph (d) before “paragraph” insert “section 56(3) and (4) of and”.\n(5) In sub-paragraph (f) for “and 66” substitute “, 66, 123(4) and 123(5)”.\n(6) In sub-paragraph (g) before “paragraphs” insert “section 42(4) and (5) of and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/40",
    "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."
}