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.