The Taxes (Interest Rate) (Amendment No. 3) Regulations 1999

• Citation: S.I. 1999/2538
• Sections: 5

Section 1 Citation and commencement

These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 3) Regulations 1999 and shall come into force on 1st October 1999.

Section 2 Interpretation

In these Regulations “the principal Regulations ” means the Taxes (Interest Rate) Regulations 1989 and “regulation” means a regulation of the principal Regulations.

Section 3 Amendments to the principal Regulations

In regulation 3(1) —

(a) the word “and” immediately following sub-paragraph (b) shall be omitted;

(b) after sub-paragraph (c) there shall be inserted

and

(d) section 15A of the Stamp Act 1891 ,

Section 4 Amendments to the principal Regulations

In regulation 3AA(1) sub-paragraph (e) shall be omitted.

Section 5 Amendments to the principal Regulations

In regulation 3AB(1)—

(a) the word “and” immediately following sub-paragraph (b) shall be omitted;

(b) after sub-paragraph (c) there shall be inserted—

(d) section 92 of the Finance Act 1986 , and

(e) section 110 of the Finance Act 1999,