Paragraph 18

(1)

Section 197(2) of the Finance Act 1996 (c. 8) (setting rates of interest) is amended as follows.

(2)

For paragraph (a) substitute—

“(a)
paragraph 7 of Schedule 6 to the Finance Act 1994 (interest payable to the Commissioners of Customs and Excise in connection with air passenger duty);”.

(3)

After paragraph (h) (which is inserted by section 49(2) of this Act) insert—

“(i)
Parts 2 and 3 of Schedule 3 to the Finance Act 2001 (interest payable on repayments etc.).”.