Statutory Instruments
2003 No. 230
AGGREGATES LEVY
CLIMATE CHANGE LEVY
CUSTOMS AND EXCISE
INSURANCE PREMIUM TAX
LANDFILL TAX
VALUE ADDED TAX
The Air Passenger Duty and Other Indirect Taxes (Interest Rate) (Amendment) Regulations 2003
Made
6th February 2003
Laid before the House of Commons
6th February 2003
Coming into force
1st April 2003
The Treasury, in exercise of the powers conferred upon them by section 197 of the Finance Act 1996( 1 ), hereby make the following regulations:
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.
2. Amend the Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998( 2 ) as follows.
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 ( 3 ) (aggregates levy), ” .
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), ” .
Nick Ainger
Philip Woolas
Two of the Lords Commissioners of Her Majesty’s Treasury
6th February 2003
1996 c. 8 ; section 197 was amended by the Finance Act 1997 (c. 16) , Schedule 5, paragraph 21 and Schedule 18, Part V(1), the Finance Act 1999 (c. 16) , section 130(3) and Schedule 20, Part VI, the Finance Act 2000 (c. 17) , Schedule 7, paragraph 6, the Finance Act 2001 (c. 9) , section 49(2) and Schedule 3, paragraph 18 and the Finance Act 2002 (c. 23) , section 132(2).