162U.K.In section 178(2) (setting of rates of interest)—
(a)in paragraph (m) omit the words “160,”,
(b)at the end of the first paragraph (p) omit the word “and”,
(c)renumber the second paragraph (p) as paragraph (q), and
(d)at the end of paragraph (r) insert “, and
(s)Chapter 7 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003.”.