The Taxes (Interest Rate) (Amendment) Regulations 1992

• Citation: S.I. 1992/265
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Taxes (Interest Rate) (Amendment) Regulations 1992 and shall come into force on 6th March 1992.

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

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

(a) for “6th October 1991” there shall be substituted “6th March 1992”;

(b) for “11.25 per cent. per annum” there shall be substituted “10.75 per cent. per annum”.