xmlns:atom="http://www.w3.org/2005/Atom"
2. In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989(1)—
(a)for “6th March 1999” there shall be substituted “6th January 2002”;
(b)for “6.25 per cent. per annum” there shall be substituted “5 per cent. per annum”.