2 In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989–
(a) for “6th June 1996” there shall be substituted “6th November 1996”;
(b) for “7 per cent. per annum” there shall be substituted “6.75 per cent. per annum”.
S.I.1989/1297; relevant amending instruments are S.I.1994/1307, 1567, 2657, 1995/2436 and 1996/54 and 1321.