Amendment of the Taxes (Interest Rate) Regulations 19893
1
Amend regulation 3(1) (applicable rates of interest on unpaid tax, tax repaid and repayment supplement)3 as follows.
2
At the end of sub-paragraph (c) omit “and”4.
3
At the end of sub-paragraph (d) add “; and”.
4
After that sub-paragraph add—
e
sections 87 and 88 of the Finance Act 2003.