
1 
These Regulations may be cited as the Taxes (Interest Rate) (Amendment) Regulations 2023 and come into force on 6th April 2023.
2 
In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989, for “on and after 6th April 2021, be 2.00 per cent per annum” substitute “on and after 6th April 2023, be 2.25 per cent per annum”.
Amanda Solloway
Scott Mann
Two of the Lords Commissioners of His Majesty’s Treasury
27th February 2023