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The Taxes (Interest Rate) (Amendment No. 4) Regulations 1996
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- UK Statutory Instruments
- 1996 No. 3187
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Taxes (Interest Rate) Regulations 1989 (S.I. 1989/1297) by substituting three new regulations for regulation 3 of the 1989 Regulations. The new regulations specify different interest rates applicable under section 178 of the Finance Act 1989 in relation to unpaid income tax, capital gains tax, corporation tax (including advance corporation tax), petroleum revenue tax and development land tax, repayments of petroleum revenue tax, overpaid development land tax and stamp duty reserve tax and repayment supplement. The new regulations also make provision for changes in the applicable interest rate and for the formula to be used in calculating the new rate.
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