
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment) Regulations 1997 and shall come into force on 6th August 1997.
2 
In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989—
(a) for “6th November 1996” there shall be substituted “6th August 1997”;
(b) for “6.75 per cent. per annum” there shall be substituted “7.25 per cent. per annum”.
Jim Dowd
Jon Owen Jones
Two of the Lords Commissioners of Her Majesty’s Treasury
10th July 1997