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2.  In regulation 5 ofthe Taxes (Interest Rate) Regulations 1989(1), in the entry relating to Switzerland in the Table—

(a)for “6th June 1994” there shall be substituted “6th July 1994”;

(b)for “5.7 per cent.per annum.” there shall be substituted “5.5 per cent.per annum.”.

(1)

S.I.1989/1297; a relevant amending instrument is S.I.1994/1307.