The Taxes (Interest Rate) (Amendment No. 3) Regulations 2001

• Citation: S.I. 2001/3860
• Sections: 2

Section 1

These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 3) Regulations 2001 and shall come into force on 6th January 2002.

Section 2

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

(a) for “6th March 1999” there shall be substituted “6th January 2002”;

(b) for “6.25 per cent. per annum” there shall be substituted “5 per cent. per annum”.