Related Commentary  Related CasesRelated HMRC Manuals

197(1)  The rate of interest applicable for the purposes of an enactment to which this section applies shall be the rate which for the purposes of that enactment is provided for by regulations made by the Treasury under this section.

197(2)  This section applies to–

(a)[not reproduced; relates to air passenger duty];

(b)sections 60(6), (7) and (8) of and paragraphs 21 and 22 of Schedule 7 to that [Finance Act 1994] (interest on amounts of insurance premium tax and on amounts payable by the Commissioners in respect of that tax);

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