The Taxes (Interest Rate) (Amendment No. 1) Regulations 2001 No. 204

Amendments to the principal Regulations

3.  In regulation 3(1)(a)(1) for the words “sections 86 and 88” substitute “section 86 (except where regulation 3AA(1)(aa) applies) and section 88”.

(1)

Regulations 3 to 3AB were substituted by S.I. 1996/3187.