
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment) Regulations 1992 and shall come into force on 6th March 1992.
2 
In regulation 5 of the Taxes (Interest Rate) Regulations 1989 —
(a) for “6th October 1991” there shall be substituted “6th March 1992”;
(b) for “11.25 per cent. per annum” there shall be substituted “10.75 per cent. per annum”.
Gregory Knight
Irvine Patnick
Two of the Lords Commissioners of Her Majesty’s Treasury
13th February 1992