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(This note is not part of the Regulations)
These Regulations amend the Taxes (Interest Rate) Regulations 1989 (S.I. 1989/1297) so as to impose a new rate of interest under section 87 of the Taxes Management Act 1970 (interest on income tax on company payments) on amounts of tax becoming due and payable on or after 14th October 1999.
The new rate of interest imposed by these Regulations applies also to tax becoming due and payable under the following Regulations—
the Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530);
the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990 (S.I. 1990/2231);
the Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004);
the Taxation of Income from Land (Non-residents) Regulations 1995 (S.I. 1995/2902);
the Manufactured Interest (Tax) Regulations 1997 (S.I. 1997/992).
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