The Taxes (Interest Rate) (Amendment) Regulations 2010 No. 415

Amendment of the Taxes (Interest Rate) Regulations 1989

2.  In regulation 5 of the Taxes (Interest Rate) Regulations 1989(1) in paragraph (1) for “on and after 1st March 2009, be 4.75 per cent per annum” substitute “on and after 6th April 2010, be 4.00 per cent per annum”.

(1)

S.I. 1989/1297; relevant amending instruments are S.I. 1994/1307, 1567, 2007/684 and 2009/199.