Statutory Instruments

2014 No. 496

Income Tax

The Taxes (Interest Rate) (Amendment) Regulations 2014

Made

5th March 2014

Laid before the House of Commons

6th March 2014

Coming into force

6th April 2014

The Treasury make the following Regulations in exercise of the powers conferred by section 178(1) and (2)(s) of the Finance Act 1989(1) and section 181(2) of the Income Tax (Earnings and Pensions) Act 2003(2).

(1)

1989 c. 26; paragraph (s) of section 178(2) was inserted by paragraph 162(d) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1).

(2)

2003 c. 1.