The Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1997
1Citation and commencement
2Applicable rate of interest payable to the Commissioners of Customs and Excise in connection with air passenger duty, insurance premium tax, VAT recovered or recoverable by assessment and landfill tax.
3Applicable rate of interest payable by the Commissioners of Customs and Excise in connection with air passenger duty, insurance premium tax, cases of official error in relation to VAT and landfill tax

1997 No. 1016

CUSTOMS AND EXCISE
INSURANCE PREMIUM TAX
VALUE ADDED TAX
LANDFILL TAX

The Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1997

Made

Laid before House of Commons

Coming into force

The Treasury, in exercise of the powers conferred on them by section 197 of the Finance Act 19961 and of all other powers enabling them in that behalf, hereby make the following Regulations: