2001 No. 254
The Taxes (Interest Rate) (Amendment No. 2) Regulations 2001
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 19891, hereby make the following Regulations:
1
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 2) Regulations 2001 and shall come into force on 7th March 2001.
2
After paragraph (b) of regulation 3(1) of the Taxes (Interest Rate) Regulations 19892 insert the following paragraph—
ba
section 71(8A) of the Social Security Administration Act 19923 and section 69(8A) of the Social Security Administration (Northern Ireland) Act 19924, 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;
(This note is not part of the Regulations)