The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
Inheritance tax
Tax
en
King's Printer of Acts of Parliament
2012-10-30
REVENUE AND CUSTOMS
The Taxes (Interest Rate) Regulations 1989 specify rates of interest applicable for the purposes of the enactments specified in section 178(2) of the Finance Act 1989. The Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998 specify rates of interest applicable for the purposes of the enactments specified in section 197(2) of the Finance Act 1996.
Amendment of regulation 614
In regulation 621 for “regulation 3(1) or 4(1)” substitute “these Regulations”.