2. In regulation 5 of the Taxes (Interest Rate) Regulations 1989(1)—
(a)for “6th August 1991” there shall be substituted “6th October 1991”;
(b)for “11.75 per cent. per annum” there shall be substituted “11.25 per cent. per annum”.
S.I. 1989/1297; amended by S.I. 1991/889, 1120, 1377and 1695.