Regulation 2 Interpretation Original text. Later amendments are not shown. In these Regulations “the principal Regulations” means the Taxes (Interest Rate) Regulations 1989f1 and “regulation” means a regulation of the principal Regulations. Annotations Footnotes f1 S.I. 1989/1297; a relevant amending instrument is S.I. 1993/2212. ← Regulation 1 Regulation 2 Regulation 3 →