SI 2021/249 The Taxes (Interest Rate) (Amendment) Regulations 2021

Published on: 10 March 2021

Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations reduce the “official rate of interest” applicable under section 178 of the Finance Act 1989 for the purposes of Chapter 7 of Part 3 of the Income Tax (Earnings and Pensions) Act (ITEPA) 2003.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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