The Taxes (Interest Rate) (Amendment No. 2) Regulations 1999

• Citation: S.I. 1999/1928
• Sections: 3

Section 1

These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 2) Regulations 1999 and shall come into force on 28th July 1999.

Section 2

In these Regulations “the principal Regulations ” means the Taxes (Interest Rate) Regulations 1989 .

Section 3

In regulation 3BB(1) of the principal Regulations –

(a) after the words “being an amount paid” there shall be inserted the words “, or which remains overpaid,”;

(b) after the words “paragraph (2)” there shall be inserted the words “and on and after that day”.