
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment ) Regulations 1996 and shall come into force on 6th February 1996.
2 
In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989 —
(a) for “6th October 1995” there shall be substituted “6th February 1996”;
(b) for “7.75 per cent. per annum” there shall be substituted “7.25 per cent. per annum”.
Simon Burns
Derek Conway
Two of the Lords Commissioners of Her Majesty’s Treasury
10th January 1996