# The Taxes (Interest Rate) (Amendment No. 2) Regulations 1999, Regulation 3


In regulation 3BB(1) of the principal Regulations–
(a) after the words “being an amount paid” there shall be inserted the words “, or which remains overpaid,”;
(b) after the words “paragraph (2)” there shall be inserted the words “and on and after that day”.

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Source: https://www.legislation.gov.uk/uksi/1999/1928/regulation/3 (the official version)
Page: https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1999/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.