1999 No. 1928
INCOME TAX
INHERITANCE TAX
TAXES
The Taxes (Interest Rate) (Amendment No. 2) Regulations 1999
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:
1
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 2) Regulations 1999 and shall come into force on 28th July 1999.
2
In these Regulations “the principal Regulations” means the Taxes (Interest Rate) Regulations 19892.
3
In regulation 3BB(1) of the principal Regulations3–
a
after the words “being an amount paid” there shall be inserted the words “, or which remains overpaid,”;
b
after the words “paragraph (2)” there shall be inserted the words “and on and after that day”.
Bob AinsworthClive BettsTwo of the Lords Commissioners of Her Majesty’s Treasury
(This note is not part of the Regulations)