Regulation 4 Amendments to the Principal Regulations

In Part I of the Schedule to the Principal Regulations–

(a)

in the second column of the Table in the modifications alongside“86(1)” in the first column after the words““charged by an assessment”” there shall be added“; for the words“prescribed rate” substitute“rate applicable under section 178 of the Finance Act 1989 for the purposes of section 92(2) of the Finance Act 1986^f1””;

(b)

in the first column of the Table“89(1)(3)”, and in the second column the modifications alongside“89(1)(3)”, shall be omitted.

Annotations

Footnotes

f1: Section 92(2) was amended by section 179(1) of the Finance Act 1989.