The Taxes (Interest Rate) (Amendment) Regulations 1997

• Citation: S.I. 1997/1681
• Sections: 2

Section 1

These Regulations may be cited as the Taxes (Interest Rate) (Amendment) Regulations 1997 and shall come into force on 6th August 1997.

Section 2

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

(a) for “6th November 1996” there shall be substituted “6th August 1997”;

(b) for “6.75 per cent. per annum” there shall be substituted “7.25 per cent. per annum”.