Amendment of the Taxes (Interest Rate) Regulations 1989

4.—(1) Amend regulation 3AB(1)(1) as follows.

(2) At the end of sub-paragraph (d) omit “and”(2).

(3) At the end of sub-paragraph (e) add “; and”.

(4) After that sub-paragraph add—

“(f) section 89 of the Finance Act 2003.”.

(1)

Regulation 3AB was substituted by regulation 2 of S.I. 1996/3187 and amended by regulation 5 of S.I. 1999/2538.

(2)

Sub-paragraphs (d) and (e) were inserted by regulation 5(b) of S.I. 1999/2538.