
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No.3) Regulations 1991 and shall come into force on 6th July 1991.
2 
In regulation 5 of the Taxes (Interest Rate) Regulations 1989—
(a) for “6th May 1991” there shall be substituted “6th July 1991”;
(b) for “12.75 per cent. per anum” there shall be substituted “12.25 per cent. per anum”.
Irvine Patrick
Gregory Knight
Two of the Lords Commissioners of Her Majesty’s Treasury
12th June 1991