
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment) Regulations 2000 and shall come into force on 19th April 2000.
2 

(1) In regulation 3ZA(4) of the Taxes (Interest Rate) Regulations 1989 for “RR+2” substitute “RR+1”.
(2) Paragraph (1) has effect on and after 20th April 2000 in relation to interest running from before that day as well as interest running from, or from after, that day.
Jim Dowd
Bob Ainsworth
Two of the Lords Commissioners of Her Majesty’s Treasury
29th March 2000