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Statutory Instruments

2000 No. 893

INCOME TAX

INHERITANCE TAX

TAXES

The Taxes (Interest Rate) (Amendment) Regulations 2000

Made

29th March 2000

Laid before the House of Commons

29th March 2000

Coming into force

19th April 2000

The Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 1989( 1 ), hereby make the following Regulations:

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( 2 ) 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

( 1 )

1989 c. 26 : section 178 was amended by paragraph 44 of Schedule 19 to the Finance Act 1994 (c. 9) .

( 2 )

S.I. 1989/1297 ; regulation 3ZA was inserted by S.I. 1998/3176 , regulation 6.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Taxes (Interest Rate) (Amendment) Regulations 2000 (2000/893)

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