
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 2) Regulations 1997 and shall come into force on 9th December 1997.
2 
In regulation 3(1) of the Taxes (Interest Rate) Regulations 1989, in sub-paragraph (b), for the words “paragraph 6B of Schedule 3 to” there shall be substituted the words “section 118F of, and paragraph 6B of Schedule 3 to,”.
Bob Ainsworth
Jon Owen Jones
Two of the Lords Commissioners of Her Majesty’s Treasury
17th November 1997