The Taxes (Interest Rate) (Amendment No. 2) Regulations 2001

• Citation: S.I. 2001/254
• Sections: 2

Section 1

These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 2) Regulations 2001 and shall come into force on 7th March 2001.

Section 2

After paragraph (b) of regulation 3(1) of the Taxes (Interest Rate) Regulations 1989 insert the following paragraph—

(ba) section 71(8A) of the Social Security Administration Act 1992 and section 69(8A) of the Social Security Administration (Northern Ireland) Act 1992 , as they have effect in any case where the amount recoverable referred to in each of those sections is in respect of working families' tax credit or disabled person’s tax credit, and paragraph 8 of Schedule 4 to the Tax Credits Act 1999;