# The Taxes (Interest Rate) (Amendment No. 5) Regulations 1991, Introduction: Introductory text


INCOME TAX
INHERITANCE TAX
TAXES
Made 12th September 1991
Laid before the House of Commons 13th September 1991
Coming into force 6th October 1991
The Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 1989, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1991/2070/introduction (the official version)
Page: https://openlegislation.uk/taxes-interest-rate-amendment-no-5-regulations-1991/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.