
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 3) Regulations 1999 and shall come into force on 1st October 1999.
2 
In these Regulations “the principal Regulations” means the Taxes (Interest Rate) Regulations 1989 and “regulation” means a regulation of the principal Regulations.
3 
In regulation 3(1)—
(a) the word “and” immediately following sub-paragraph (b) shall be omitted;
(b) after sub-paragraph (c) there shall be inserted“and
(d) section 15A of the Stamp Act 1891,”.
4 
In regulation 3AA(1) sub-paragraph (e) shall be omitted.
5 
In regulation 3AB(1)—
(a) the word “and” immediately following sub-paragraph (b) shall be omitted;
(b) after sub-paragraph (c) there shall be inserted—“
(d) section 92 of the Finance Act 1986, and
(e) section 110 of the Finance Act 1999,”.
Gordon Brown
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
9th September 1999