Regulation 2 Amendments to the Taxes (Interest Rate) Regulations 1989
In regulation 5 of the Taxes (Interest Rate) Regulations 1989f1—
(a)
for“6th April 1991” there shall be substituted“6th May 1991”;
(b)
for“13.5 per cent. per annum” there shall be substituted“12.75 per cent. per annum”.