2 Amendment of the Taxes (Interest Rate) Regulations 1989
In regulation 5 of the Taxes (Interest Rate) Regulations 1989 in paragraph (1) for “on and after 6th April 2014, be 3.25 per cent per annum” substitute “on and after 6th April 2015, be 3.00 per cent per annum”.
S.I. 1989/1297 amended by S.I. 1994/1307, 1994/1567, 2009/199 and 2014/496.