The Taxes (Interest Rate) (Amendment) (No. 2) Regulations 1991 No. 1120

Amendments to the Taxes (Interest Rate) Regulations 1989

2.  In regulation 5 of the Taxes (Interest Rate) Regulations 1989(1)—

(a) for“6th April 1991” there shall be substituted“6th May 1991”;

(b) for“13.5 per cent. per annum” there shall be substituted“12.75 per cent. per annum”.

(1)

S.I. 1989/1297, amended by S.I. 1991/889.