http://www.legislation.gov.uk/uksi/2000/893/contents/made

The Taxes (Interest Rate) (Amendment) Regulations 2000

Income tax

Tax

Corporation tax

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

INHERITANCE TAX

TAXES

These Regulations amend the Taxes (Interest Rate) Regulations 1989 by providing for a reduction of 1 per cent. in the rate of interest payable by large companies on underpayments of corporation tax under the arrangements for quarterly instalment payments.