The Taxes (Interest Rate) (Amendment No. 3) Regulations 1999
These Regulations amend the Taxes (Interest Rate) Regulations 1989 (“the principal Regulations”) so as to provide for the rates of interest applicable for the purposes of section 15A of the Stamp Act 1891 (“section 15A”) and section 110 of the Finance Act 1999 (“section 110”). The Regulations also change the rate of interest applicable for the purposes of section 92 of the Finance Act 1986 (“section 92”).