The Taxes (Interest Rate) (Amendment No. 3) Regulations 1999 No. 2538

Amendments to the principal Regulations

3.  In regulation 3(1)(1)—

(a) the word “and” immediately following sub-paragraph (b) shall be omitted;

(b) after sub-paragraph (c) there shall be inserted

“and

(d) section 15A of the Stamp Act 1891(2),”.

(1)

Regulations 3 to 3AB were substituted for regulation 3 by S.I. 1996/3187, regulation 2, and regulation 3(1) as substituted was amended by S.I. 1997/2707, regulation 2, and S.I. 1998/310, regulation 2.

(2)

1891 c. 39. Sections 15, 15A and 15B were substituted for section 15 by section 109(1) of the Finance Act 1999.