The Taxes (Interest Rate) (Amendment No. 2) Regulations 2001
These Regulations amend the Taxes (Interest Rate) Regulations 1989 (S.I. 1989/1297) so as to provide for the rate of interest on recoverable amounts of working families' tax credit and disabled person’s tax credit, and for the rate of interest on penalties for fraudulently or negligently making any incorrect statement or declaration in connection with a claim for working families' tax credit or disabled person’s tax credit.