
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 4) Regulations 1993 and shall come into force on 6th January 1994.
2 
In regulation 5 of the Taxes (Interest Rate) Regulations 1989—
(a) for “6th March 1993” there shall be substituted “6th January 1994”;
(b) for “7.75 % per annum” there shall be substituted “7.5 % per annum”.
Timothy Kirkhope
Andrew Mackay
Two of the Lords Commissioners of Her Majesty’s Treasury
16th December 1993