The Taxes (Interest Rate) (Amendment No. 3) Regulations 1996

• Citation: S.I. 1996/2644
• Sections: 2

Section 1

These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 3) Regulations 1996 and shall come into force on 6th November 1996.

Section 2

In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989 –

(a) for “6th June 1996” there shall be substituted “6th November 1996”;

(b) for “7 per cent. per annum” there shall be substituted “6.75 per cent. per annum”.