# The Taxes (Interest Rate) (Amendment) (No. 2) Regulations 1991, Regulation 2: Amendments to the Taxes (Interest Rate) Regulations 1989


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

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Source: https://www.legislation.gov.uk/uksi/1991/1120/regulation/2 (the official version)
Page: https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1991/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.