2014 No. 496

Income Tax

The Taxes (Interest Rate) (Amendment) Regulations 2014

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 178(1) and (2)(s) of the Finance Act 19891 and section 181(2) of the Income Tax (Earnings and Pensions) Act 20032.