The Taxes (Interest Rate) Regulations 1989

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Applicable rate of interest on unpaid tax, tax repaid and repayment supplement

5. 4. Applicable rate of interest on unpaid inheritance tax, capital transfer tax and estate duty

6. 5. Applicable rate of official rate of interest

7. 6. Effect of change in applicable rate

8. Signature

9. Explanatory Note