# Finance Act 2001, 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.).”.

---
Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-3/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.