
1 
These Regulations may be cited as the Taxes (Interest Rate)(Amendment) (No. 2) Regulations 1991 and shall come into force on 6thMay 1991.
2 
In regulation 5 of the Taxes (Interest Rate) Regulations 1989—
(a) for“6th April 1991” there shall be substituted“6th May 1991”;
(b) for“13.5 per cent. per annum” there shall be substituted“12.75 per cent. per annum”.
Irvine Patnick
Nicholas Baker
Two of the Lords Commissioners of Her Majesty’s Treasury
2nd May 1991