xmlns:atom="http://www.w3.org/2005/Atom"
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”.