
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 3) Regulations 1996 and shall come into force on 6th November 1996.
2 
In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989–
(a) for “6th June 1996” there shall be substituted “6th November 1996”;
(b) for “7 per cent. per annum” there shall be substituted “6.75 per cent. per annum”.
Patrick McLoughlin
Roger Knapman
Two of the Lords Commissioners of Her Majesty’s Treasury
15th October 1996