
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 3) Regulations 2001 and shall come into force on 6th January 2002.
2 
In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989—
(a) for “6th March 1999” there shall be substituted “6th January 2002”;
(b) for “6.25 per cent. per annum” there shall be substituted “5 per cent. per annum”.
Tony McNulty
Graham Stringer
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd December 2001