2 In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989—
(a) for “6th November 1994” there shall be substituted “6th October 1995”;
(b) for “8 per cent. per annum” there shall be substituted “7.75 per cent. per annum”.
S.I 1989/1297; relevant amending intruments are S.I 1994/1307, 1567 and 2657.