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The Taxes (Interest Rate) (Amendment) Regulations 2025

United Kingdom · regulation

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In force since 2025-04-06, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation and commencement
  3. 2 Amendment of the Taxes (Interest Rate) Regulations 1989

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3 provisions

Title and introductory text

2025 No. 270 Income Tax The Taxes (Interest Rate) (Amendment) Regulations 2025 Made 5th March 2025 Laid before the House of Commons 6th March 2025 Coming into force 6th April 2025 The Treasury make the following Regulations in exercise of the powers conferred by section 178(1) and (2)(s) of the Finance Act 1989.

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1 Citation and commencement

These Regulations may be cited as the Taxes (Interest Rate) (Amendment) Regulations 2025 and come into force on 6th April 2025.

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2 Amendment of the Taxes (Interest Rate) Regulations 1989

In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989, for “on and after 6th April 2023, be 2.25 per cent per annum” substitute “on and after 6th April 2025, be 3.75 per cent per annum.”.

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