
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 2) Regulations 1999 and shall come into force on 28th July 1999.
2 
In these Regulations “the principal Regulations” means the Taxes (Interest Rate) Regulations 1989.
3 
In regulation 3BB(1) of the principal Regulations–
(a) after the words “being an amount paid” there shall be inserted the words “, or which remains overpaid,”;
(b) after the words “paragraph (2)” there shall be inserted the words “and on and after that day”.
Bob Ainsworth
Clive Betts
Two of the Lords Commissioners of Her Majesty’s Treasury
6th July 1999