http://www.legislation.gov.uk/uksi/1989/1297/contents
The Taxes (Interest Rate) Regulations 1989
Inheritance tax
Tax
Income tax
Currencies and exchange rates
Legislation
INCOME TAX
INHERITANCE TAX
TAXES
2023-02-20
Statute Law Database
1989-08-18
These Regulations, made under powers contained in section 178 of the Finance Act 1989 (“section 178”), specify the interest rates applicable under that section for periods beginning on or after 18th August 1989.
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 2009
reg. 2(2)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(2)
The Taxes (Interest Rate) (Amendment) Regulations 2009
reg. 2(3)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 2(1)(a)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 3(2)(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 2(1)(a)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 3(2)(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 2(2)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 3(3)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 2A
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 4
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AA(1)(c)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 5(2)(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AA(1)(d)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 5(2)(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AA(1)(f)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 5(2)(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AA(2)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 5(3)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AA(3)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 5(4)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AAA
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 6
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AB(2)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 7(2)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AB(3)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 7(3)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3A(2)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 8(2)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3A(3)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 8(3)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3B(2)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 9(2)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3B(3)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 9(3)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3BA(2)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 10(2)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3BB
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 11(2)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 4(1)(f)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 12(2)(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 4(1)(g)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 12(2)(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 4(2)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 12(3)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 4(3)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 12(4)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 4A
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 13
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 6
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
reg. 14
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 2(1)
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1998
reg. 3(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 2(1)
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1998
reg. 3(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 2(1)
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1998
reg. 3(c)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 2(2)(i)-(iii) and word
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1998
reg. 4
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg.003A(1)
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1998
reg. 5
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3ZA
3ZB
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1998
reg. 6
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3B
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1998
reg. 7
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3BA
3BB
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1998
reg. 8
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)(a)
The Taxes (Interest Rate) (Amendment No. 1) Regulations 2001
reg. 3
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AA(1)(aa)
The Taxes (Interest Rate) (Amendment No. 1) Regulations 2001
reg. 4(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AA(1)
The Taxes (Interest Rate) (Amendment No. 1) Regulations 2001
reg. 4(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)(ba)
The Taxes (Interest Rate) (Amendment No. 2) Regulations 2001
reg. 2
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment No. 3) Regulations 2001
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment No. 3) Regulations 2001
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)(c)
The Taxes (Interest Rate) (Amendment) Regulations 2005
reg. 3(2)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)(d)
The Taxes (Interest Rate) (Amendment) Regulations 2005
reg. 3(3)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)(e)
The Taxes (Interest Rate) (Amendment) Regulations 2005
reg. 3(4)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AB(1)(d)
The Taxes (Interest Rate) (Amendment) Regulations 2005
reg. 4(2)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AB(1)(e)
The Taxes (Interest Rate) (Amendment) Regulations 2005
reg. 4(3)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AB(1)(f)
The Taxes (Interest Rate) (Amendment) Regulations 2005
reg. 4(4)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment No. 3) Regulations 1994
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment No. 3) Regulations 1994
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1994
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1994
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)
The Taxes (Interest Rate) (Amendment No. 3) Regulations 1999
reg. 3(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)(d) and word
The Taxes (Interest Rate) (Amendment No. 3) Regulations 1999
reg. 3(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AA(1)(e)
The Taxes (Interest Rate) (Amendment No. 3) Regulations 1999
reg. 4
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AB(1)
The Taxes (Interest Rate) (Amendment No. 3) Regulations 1999
reg. 5(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AB(1)(d)(e) and word
The Taxes (Interest Rate) (Amendment No. 3) Regulations 1999
reg. 5(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No.5) Regulations 1992
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No.5) Regulations 1992
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)(g)
The Taxes (Interest Rate) (Amendment No. 3) Regulations 1992
reg. 2
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 2(1)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2008
reg. 2(2)(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 2(1)
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2008
reg. 2(2)(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 2A
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2008
reg. 2(3)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 1997
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 1997
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 5) Regulations 1991
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 5) Regulations 1991
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 1999
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 1999
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment) Regulations 1991
reg. 3
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 6
The Taxes (Interest Rate) (Amendment) Regulations 1991
reg. 4
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 4) Regulations 1991
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 4) Regulations 1991
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No.3) Regulations 1991
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No.3) Regulations 1991
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment No. 3) Regulations 1996
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment No. 3) Regulations 1996
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 6) Regulations 1992
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 6) Regulations 1992
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3BB(1)
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1999
reg. 3(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3BB(1)
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1999
reg. 3(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1996
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1996
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 2007
reg. 2
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(2)
The Taxes (Interest Rate) (Amendment) Regulations 2007
reg. 3
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 1995
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 1995
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1992
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1992
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 4) Regulations 1992
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 4) Regulations 1992
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 4) Regulations 1993
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment No. 4) Regulations 1993
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment)Regulations 1996
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment)Regulations 1996
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1993
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)(h) and word
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1993
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment) (No. 2) Regulations 1991
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment) (No. 2) Regulations 1991
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment) Regulations 1992
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment) Regulations 1992
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment) Regulations 1993
reg. 2(a)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment) Regulations 1993
reg. 2(b)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)(f)
(g)
Finance Act 2019
s. 88(4)(a)
s. 88(5)
The Taxes (Interest Rate) Regulations 1989
reg. 5A
Finance Act 2019
s. 88(4)(b)
s. 88(5)
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 2020
reg. 2
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 2(1)
The Taxes (Interest Rate) (Amendment No. 2) Regulations 2020
reg. 2(2)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3ZC-3ZE
The Taxes (Interest Rate) (Amendment No. 2) Regulations 2020
reg. 2(3)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AA(1)
The Taxes (Interest Rate) (Amendment No. 4) Regulations 1999
reg. 3
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3AC
The Taxes (Interest Rate) (Amendment No. 4) Regulations 1999
reg. 4
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)(b)
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1997
reg. 2
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3A
3B
The Taxes (Interest Rate) (Amendment No. 3) Regulations 1993
reg. 2
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 2014
reg. 2
reg. 1
Taxes (Interest Rate) Regs
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 2010
reg. 2
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 2017
reg. 2
reg. 1
Taxes (Interest Rate) Regs
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 2021
reg. 2
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 2015
reg. 2
reg. 1
Taxes (Interest Rate) Regs
The Taxes (Interest Rate) Regulations 1989
reg. 3ZA(4)
The Taxes (Interest Rate) (Amendment) Regulations 2000
reg. 2(1)
reg. 2(2)
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5
The Taxes (Interest Rate) (Amendment) Regulations 1994
reg. 2
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 5(1)
The Taxes (Interest Rate) (Amendment) Regulations 2023
reg. 2
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)(aa)
(ab)
The Taxes (Interest Rate) (Amendment) Regulations 1998
reg. 2
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3-3AB
The Taxes (Interest Rate) (Amendment No. 4) Regulations 1996
reg. 2
reg. 1
The Taxes (Interest Rate) Regulations 1989
reg. 3(1)(aa)
The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011
art. 16
art. 20
22
art. 1(1)
Taxes (Interest Rate) Regs
1989 No. 1297
INCOME TAXINHERITANCE TAXTAXES
The Taxes (Interest Rate) Regulations 1989
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 19891, hereby make the following Regulations: