# The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009, Regulation 12: Amendment of regulation 4


(1) Amend regulation 4 as follows.
(2) In paragraph (1)—
(a) in sub-paragraph (f) omit “236(3) and (4)”,
(b) after sub-paragraph (f) insert—
“(g) section 236(4) of the Inheritance Tax Act 1984 so far as it relates to tax charged by virtue of section 147(4) of that Act.”.
(3) In paragraph (2) omit the words after “paragraph (3)” to the end.
(4) For paragraph (3) substitute—
“(3) The formula specified in this paragraph is—
RR+2.5, where RR is the reference rate referred to in paragraph (2).”.

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Source: https://www.legislation.gov.uk/uksi/2009/2032/regulation/12 (the official version)
Page: https://openlegislation.uk/taxes-and-duties-interest-rate-amendment-regulations-2009/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.