Regulation 4 Amendment of the Taxes (Interest Rate) Regulations 1989

(1)

Amend regulation 3AB(1)^f1 as follows.

(2)

At the end of sub-paragraph (d) omit “and”^f2.

(3)

At the end of sub-paragraph (e) add “; and”.

(4)

After that sub-paragraph add—

“(f)

section 89 of the Finance Act 2003.”.

Annotations

f1: Regulation 3AB was substituted by regulation 2 of S.I. 1996/3187 and amended by regulation 5 of S.I. 1999/2538.
f2: Sub-paragraphs (d) and (e) were inserted by regulation 5(b) of S.I. 1999/2538.