1996 No. 1321
INCOME TAX
INHERITANCE TAX
TAXES
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1996
Made 16th May 1996
Laid before the House of Commons 16th May 1996
Coming into force 6th June 1996

The Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 1989, hereby make the following Regulations:
1989 c. 26, section 178 was extended by section 160(5) of the Income and Corporation Taxes Act 1988 (c. 1) as amended by section 179(1)(g) of the Finance Act 1989, section 88(2) of the Finance Act 1994 (c. 9) and section 45(2) of, and Part VIII(3) of Schedule 29 to, the Finance Act 1995 (c. 4).