1992 No. 1338
INCOME TAX
INHERITANCE TAX
TAXES
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1992
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 19891, hereby make the following Regulations:
Citation and commencement1
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No.2) Regulations 1992 and shall come into force on 6th June 1992.
Amendments to the Taxes (Interest Rate) Regulations 19892
In regulation 5 of the Taxes (Interest Rate) Regulations 19892—
a
for “6th March 1992” there shall be substituted
6th June 1992;
b
for “10.75 per cent. per annum” there shall be substituted
10.50 per cent. per annum.
Irvine PatnickTim WoodTwo of the Lords Commissioners of Her Majesty’s Treasury
(This note is not part of the Regulations)