
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No.5) Regulations 1992 and shall come into force on 6th December 1992.
2 
In regulation 5 of the Taxes (Interest Rate) Regulations 1989—
(a) for “6th November 1992” there shall be subsituted “6th December 1992”;
(b) for “9.75 per cent. per annum” there shall ve subsituted “9 per cnt. per annum”.
Nicholas Baker
Gregory Knight
Two of the Lords Commissioners of Her Majesty’s Treasury
11th November 1992