2 Amendment of the Taxes (Interest Rate) Regulations 1989
In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989, for “on and after 6th April 2017, be 2.50 per cent per annum” substitute “on and after 6th April 2020, be 2.25 per cent per annum”.
S.I. 1989/1297; relevant amending instruments are S.I. 1994/1307, 2009/199 and 2017/305.