The Taxes (Interest Rate) (Amendment No. 6) Regulations 1992

• Citation: S.I. 1992/3167
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 6) Regulations 1992 and shall come into force on 6th January 1993.

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

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

(a) for “6th December 1992” there shall be substituted “6th January 1993”;

(b) for “9 per cent. per annum” there shall be substituted “8·25 per cent. per annum”.