Amendments to the Taxes (Interest Rate) Regulations 1989
2. In regulation 5 of the Taxes (Interest Rate) Regulations 1989(1)—
(a)for“6th April 1991” there shall be substituted“6th May 1991”;
(b)for“13.5 per cent. per annum” there shall be substituted“12.75 per cent. per annum”.