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2.  In paragraph (1) of regulation 3 of the Taxes (Interest Rate) Regulations 1989(1)—

(a)the word “and” immediately following sub-paragraph (f) shall be omitted;

(b)after sub-paragraph (g) there shall be inserted—

and

(h)paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992(2),.

(1)

S.I. 1989/1297, to which there are amendments not relevant to these Regulations.