
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 3) Regulations 1994 and shall come into force on 6th November 1994.
2 
In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989—
(a) for “6th June 1994” there shall be substituted “6th November 1994”;
(b) for “7\5 per cent. per annum” there shall be substituted “8 per cent. per annum”.
Andrew Mitchell
Kenneth Clarke
Two of the Lords Commissioners of Her Majesty’s Treasury
11th October 1994