2. In regulation 3(1) of the Taxes (Interest Rate) Regulations 1989(1), in sub-paragraph (b), for the words “paragraph 6B of Schedule 3 to” there shall be substituted the words “section 118F of, and paragraph 6B of Schedule 3 to,”.
2. In regulation 3(1) of the Taxes (Interest Rate) Regulations 1989(1), in sub-paragraph (b), for the words “paragraph 6B of Schedule 3 to” there shall be substituted the words “section 118F of, and paragraph 6B of Schedule 3 to,”.