The Taxes (Interest Rate) (Amendment No.3) Regulations 1991

• Citation: S.I. 1991/1377
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Taxes (Interest Rate) (Amendment No.3) Regulations 1991 and shall come into force on 6th July 1991.

Section 2 Amendments to the Taxes (Interest Rate) Regulations 1989

In regulation 5 of the Taxes (Interest Rate) Regulations 1989 —

(a) for “6th May 1991” there shall be substituted “6th July 1991”;

(b) for “12.75 per cent. per anum” there shall be substituted “12.25 per cent. per anum”.