# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 40: Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998

Extent: E+W+S+N.I.

(1) Regulation 5(1) (applicable rate of interest payable by the Commissioners etc) is amended as follows.
(2) After sub-paragraph (b) insert—
“(ba) section 60(6) of the Finance Act 1994,”.
(3) In sub-paragraph (c) for “section 78” substitute “sections 78 and 85A(2)”.
(4) In sub-paragraph (d) before “paragraph” insert “section 56(3) and (4) of and”.
(5) In sub-paragraph (f) for “and 66” substitute “, 66, 123(4) and 123(5)”.
(6) In sub-paragraph (g) before “paragraphs” insert “section 42(4) and (5) of and”.

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Source: https://www.legislation.gov.uk/uksi/2009/56/schedule/2/paragraph/40 (the official version)
Page: https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.