# The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009, Regulation 10: Amendment of regulation 3BA


(1) Amend regulation 3BA as follows.
(2) In paragraph (2) for the words from “percentage” to the end substitute—
“higher of—
(a) 0.5% per annum, and
(b) the percentage per annum found by applying the formula specified in paragraph (4).”.

---
Source: https://www.legislation.gov.uk/uksi/2009/2032/regulation/10 (the official version)
Page: https://openlegislation.uk/taxes-and-duties-interest-rate-amendment-regulations-2009/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.