- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations, made under powers contained in section 197 of the Finance Act 1996 (c. 8), specify the interest rates applicable under that section. The Regulations come into force on 1st April 1997.
In relation to interest payable to the Commissioners in connection with air passenger duty, insurance premium tax , VAT recovered or recoverable by assessment and landfill tax, the Regulations provide that the applicable rate shall be 6.25 per cent. per annum.
In relation to interest payable by the Commissioners in connection with air passenger duty, insurance premium tax, cases of official error in relation to VAT and landfill tax, the Regulations provide that the applicable rate shall be 6 per cent. per annum.
Regulation 1 provides for the title to and commencement of the Regulations.
Regulation 2 specifies the interest rate applicable under section 197 of the Finance Act 1996 in relation to interest payable to the Commissioners.
Regulation 3 specifies the rate applicable under section 197 of the Finance Act 1996 in relation to interest payable by the Commissioners.
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