
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 6) Regulations 1992 and shall come into force on 6th January 1993.
2 
In regulation 5 of the Taxes (Interest Rate) Regulations 1989—
(a) for “6th December 1992” there shall be substituted “6th January 1993”;
(b) for “9 per cent. per annum” there shall be substituted “8·25 per cent. per annum”.
Irvine Patnick
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
11th December 1992