The Taxes (Interest Rate) (Amendment)Regulations 1996 No. 54

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

(a) for “6th October 1995” there shall be substituted “6th February 1996”;

(b) for “7.75 per cent. per annum” there shall be substituted “7.25 per cent. per annum”.

(1)

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