The Taxes (Interest Rate) (Amendment No. 4) Regulations 1999
These Regulations amend the Taxes (Interest Rate) Regulations 1989 (S.I. 1989/1297) so as to impose a new rate of interest under section 87 of the Taxes Management Act 1970 (interest on income tax on company payments) on amounts of tax becoming due and payable on or after 14th October 1999.