
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 5) Regulations 1991 and shall come into force on 6th October 1991.
2 
In regulation 5 of the Taxes (Interest Rate) Regulations 1989—
(a) for “6th August 1991” there shall be substituted “6th October 1991”;
(b) for “11.75 per cent. per annum” there shall be substituted “11.25 per cent. per annum”.
Sydney Chapman
Irvine Patnick
Two of the Lords Commissioners of Her Majesty’s Treasury
12th September 1991