2. In regulation 5 of the Taxes (Interest Rate) Regulations 1989(1)—
(a)for “6th March 1993” there shall be substituted “6th January 1994”;
(b)for “7.75 % per annum” there shall be substituted “7.5 % per annum”.
S.I. 1989/1297; relevant amending instruments are S.I. 1991/889, 1120, 1377, 1695 and 2070, S.I. 1992/265, 1338, 2451, 2818 and 3167, and S.I. 1993/222.