The Taxes (Interest Rate) (Amendment) Regulations 2021

Statutory Instruments

2021 No. 249

Income Tax

The Taxes (Interest Rate) (Amendment) Regulations 2021

Made

4th March 2021

Laid before the House of Commons

9th March 2021

Coming into force

6th April 2021

The Treasury make the following Regulations in exercise of the powers conferred by section 178(1) and (2)(s) of the Finance Act 1989(1).

(1)

1989 c. 26; paragraph (s) of section 178(2) was inserted by paragraphs 156 and 162(d) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1).