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The Taxes (Interest Rate) (Amendment) Regulations 1997
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- 1997 No. 1681
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Statutory Instruments
1997 No. 1681
INCOME TAX
INHERITANCE TAX
TAXES
The Taxes (Interest Rate) (Amendment) Regulations 1997
Made
10th July 1997
Laid before the House of Commons
11th July 1997
Coming into force
6th August 1997
The Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 1989(1), hereby make the following Regulations:
(1)
1989 c. 26; section 178 was extended by section 160(5) of the Income and Corporation Taxes Act 1988 (c. 1) as amended by section 179(1)(g) of the Finance Act 1989, section 88(2) of the Finance Act 1994 (c. 9) and section 45(2) of, and Part VIII(3) of Schedule 29 to, the Finance Act 1995 (c. 4).
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