2. After paragraph (b) of regulation 3(1) of the Taxes (Interest Rate) Regulations 1989(1) insert the following paragraph—
“(ba)section 71(8A) of the Social Security Administration Act 1992(2) and section 69(8A) of the Social Security Administration (Northern Ireland) Act 1992(3), as they have effect in any case where the amount recoverable referred to in each of those sections is in respect of working families' tax credit or disabled person’s tax credit, and paragraph 8 of Schedule 4 to the Tax Credits Act 1999;”.
S.I. 1989/1297; regulation 3 was substituted by regulation 2 of S.I. 1996/3187 and paragraph (1) of regulation 3 was amended by S.I. 1997/2707, 1998/310 and 1999/2538.
1992 c. 5; section 71 was relevantly amended by paragraph 3(c) of Schedule 1, and paragraph 10(1) of Schedule 2, to the Tax Credits Act 1999.
1992 c. 8; section 69 was relevantly amended by paragraph 5(c) of Schedule 1, and paragraph 10(1) of Schedule 2, to the Tax Credits Act 1999.