The Taxes (Interest Rate) (Amendment No. 3) Regulations 1994 No. 2657

Amendments to the Taxes (Interest Rate) Regulations 1989

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

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

(b) for “7\5 per cent. per annum” there shall be substituted “8 per cent. per annum”.

(1)

S.I. 1989/1297; relevant amending instruments are S.I. 1994/1307 and 1567.