# The Taxes (Interest Rate) (Amendment No.5) Regulations 1992, Introduction: Introductory text


INCOME TAX
INHERITANCE TAX
TAXES
Made 11th November 1992
Laid before the House of Commons 12th November 1992
Coming into force 6th December 1992
The Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 1989, hereby makes the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1992/2818/introduction (the official version)
Page: https://openlegislation.uk/taxes-interest-rate-amendment-no5-regulations-1992/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.