
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No.2) Regulations 1992 and shall come into force on 6th June 1992.
2 
In regulation 5 of the Taxes (Interest Rate) Regulations 1989—
(a) for “6th March 1992” there shall be substituted “
6th June 1992;
”
(b) for “10.75 per cent. per annum” there shall be substituted “
10.50 per cent. per annum.
”
Irvine Patnick
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
5th June 1992