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Statutory Instruments

2015 No. 411

Income Tax

The Taxes (Interest Rate) (Amendment) Regulations 2015

Made

27th February 2015

Laid before the House of Commons

2nd March 2015

Coming into force

6th April 2015

The Treasury make the following Regulations in exercise of the powers conferred by section 178(1) and (2)(s) of the Finance Act 1989( 1 ).

Citation and commencement

1. These Regulations may be cited as the Taxes (Interest Rate) (Amendment) Regulations 2015 and come into force on 6th April 2015.

Amendment of the Taxes (Interest Rate) Regulations 1989

2. In regulation 5 of the Taxes (Interest Rate) Regulations 1989( 2 ) in paragraph (1) for “on and after 6th April 2014, be 3.25 per cent per annum” substitute “on and after 6th April 2015, be 3.00 per cent per annum”.

Mark Lancaster

David Evennett

Two of the Lords Commissioners of Her Majesty’s Treasury

27th February 2015

( 1 )

1989 c. 26 ; paragraph (s) of section 178(2) was inserted by paragraph 162(d) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) .

Status: This is the original version (as it was originally made).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 2015 (2015/411)

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