
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 4) Regulations 1992 and shall come into force on 6th November 1992.
2 
In regulation 5 of the Taxes (Interest Rate) Regulations 1989
(a) for “6th June 1992” there shall be substituted “6th November 1992”;
(b) for “10.50 per cent. per annum” there shall be substituted “9.75 per cent. per annum”.
Nicholas Baker
Irvine Patnick
Two of the Lords Commissioners of Her Majesty’s Treasury
15th October 1992