
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No.2) Regulations 1994 and shall come into force on 6th July 1994.
2 
In regulation 5 ofthe Taxes (Interest Rate) Regulations 1989, in the entry relating to Switzerland in the Table—
(a) for “6th June 1994” there shall be substituted “6th July 1994”;
(b) for “5.7 per cent.per annum.” there shall be substituted “5.5 per cent.per annum.”.
Timothy Kirkhope
Irvine Patnick
Two of the Lords Commissioners of Her Majesty’s Treasury
14th June 1994