
1 
This Order may be cited as the Air Passenger Duty (Prescribed Rates of Interest) Order 1994 and shall come into force on 1st November 1994.
2 
For the purposes of Schedule 6 to the Finance Act 1994 the prescribed rates shall be—
(a) in the case of paragraph 7 (interest payable to the Commissioners of Customs and Excise), 5.5 per cent. per annum; and
(b) in the case of paragraph 9 (interest payable by the Commissioners of Customs and Excise), 8 per cent. per annum.
Tim Wood
Timothy Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
8th July 1994