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40.—(1) Regulation 5(1) (applicable rate of interest payable by the Commissioners etc) is amended as follows.
(2) After sub-paragraph (b) insert—
“(ba)section 60(6) of the Finance Act 1994,”.
(3) In sub-paragraph (c) for “section 78” substitute “sections 78 and 85A(2)”.
(4) In sub-paragraph (d) before “paragraph” insert “section 56(3) and (4) of and”.
(5) In sub-paragraph (f) for “and 66” substitute “, 66, 123(4) and 123(5)”.
(6) In sub-paragraph (g) before “paragraphs” insert “section 42(4) and (5) of and”.
Commencement Information
I1Sch. 2 para. 40 in force at 1.4.2009, see art. 1(2)