The Air Passenger Duty and Other Indirect Taxes (Interest Rate) (Amendment) Regulations 2003

• Citation: S.I. 2003/230
• Sections: 4

Section 1

These Regulations may be cited as the Air Passenger Duty and Other Indirect Taxes (Interest Rate) (Amendment) Regulations 2003 and come into force on 1 st April 2003.

Section 2

Amend the Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998 as follows.

Section 3

In regulation 4(1) (interest payable to the Commissioners of Customs and Excise)—

(a) in sub-paragraph (f) omit “and,”; and

(b) after sub-paragraph (g) insert—

and

(h) sections 25(2)(f) and 30(3)(f) of, and paragraphs 6 and 8(3)(a) of Schedule 5 to, the Finance Act 2001 (aggregates levy),

Section 4

In regulation 5(1) (interest payable by the Commissioners of Customs and Excise)—

(a) in sub-paragraph (e) omit “and,”; and

(b) after sub-paragraph (f) insert—

, and

(g) paragraphs 2 and 6(1)(b) of Schedule 8 to the Finance Act 2001 (aggregates levy),