Regulation 2 Amendment of the Taxes (Interest Rate) Regulations 1989
In regulation 5 of the Taxes (Interest Rate) Regulations 1989f1, in paragraph (1) for “on and after 6th April 2015, be 3.00 per cent per annum” substitute “on and after 6th April 2017, be 2.50 per cent per annum”.
Annotations
Footnotes
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S.I. 1989/1297; relevant amending instruments are S.I. 1994/1307, 1994/1567, 2009/199 and 2015/411.