The Taxes (Interest Rate) (Amendment No. 3) Regulations 1996 No. 2644

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

(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”.

(1)

S.I. 1989/1297; relevant amending instruments are S.I. 1994/1307, 1567, 2657, 1995/2436 and 1996/54 and 1321.