http://www.legislation.gov.uk/uksi/2010/415/signature/madeThe Taxes (Interest Rate) (Amendment) Regulations 2010Income taxTaxenKing's Printer of Acts of Parliament2018-03-21INCOME TAXThese Regulations amend regulation 5 of the Taxes (Interest Rate) Regulations 1989.Steve McCabeDave WattsTwo of the Lords Commissioners of Her Majesty’s Treasury23rd February 2010