Regulation 2 Amendments to the Taxes (Interest Rate) Regulations 1989
In regulation 5 of the Taxes (Interest Rate) Regulations 1989f1—
(a)
for “6th December 1992” there shall be substituted “6th January 1993”;
(b)
for “9 per cent. per annum” there shall be substituted “8·25 per cent. per annum”.