Statutory Instruments
2025 No. 386
TAXES AND DUTIES
The Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025
Made
25th March 2025
Laid before the House of Commons
26th March 2025
Coming into force
6th April 2025
The Treasury make these Regulations in exercise of the powers conferred by section 178(1) to (3) of the Finance Act 1989(1), section 197(1) to (3) of the Finance Act 1996(2), section 103(1) and (3) of the Finance Act 2009(3) and section 32(13) of, and paragraph 5(1), (2)(d) and (3) of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018(4).
1989 c. 26. Section 178(2) has been amended by section 17(10) of the Social Security Act 1990 (c. 27), section 118(8) of the Finance Act 1990 (c. 29), section 14(5) of the Ports Act 1991 (c. 52), paragraph 107 of Schedule 2 to the Social Security (Consequential Provisions) Act 1992 (c. 6), paragraph 19(4) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12), paragraph 5 of Schedule 11 to the Finance (No. 2) Act 1992 (c. 48), paragraph 44 of Schedule 19 to the Finance Act 1994 (c. 9), Part 12 of Schedule 29 to the Finance Act 1995 (c. 4), paragraph 30 of Schedule 7, paragraph 13 of Schedule 18 and Part 5(2) and (8) of Schedule 41 to the Finance Act 1996 (c. 8), paragraph 1(3) of Schedule 4 to the Finance Act 1998 (c. 36), paragraph 10(2) of Schedule 2 and paragraph 8(1) of Schedule 4 to the Tax Credits Act 1999 (c. 10), sections 109(2) and 110(9) of the Finance Act 1999 (c. 16), Part 2(17) of Schedule 40 to the Finance Act 2000 (c. 17), Schedule 13 to the Land Registration Act 2002 (c. 9), paragraph 8(1) of Schedule 1 to the Employment Act 2002 (c. 22), paragraph 162 of Schedule 6 and Part 1 of Schedule 8 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1), paragraph 4 of Schedule 18 to the Finance Act 2003 (c. 14), section 105(5) of the Finance Act 2009 (c. 10), paragraph 11(2) of Schedule 35 to the Finance Act 2014 (c. 26), section 115(4) of the Finance Act 2015 (c. 11), section 88(2)(a) of the Finance Act 2019 (c. 1), paragraph 2 of Schedule 10 to the Finance Act 2020 (c. 14), paragraph 68(2) of Schedule 14 and paragraph 7(2) of Schedule 18 to the Finance (No. 2) Act 2023 (c. 30), S.I. 2002/2836 (N.I. 2) and S.I. 2011/702. Section 178(3) has been amended by section 88(2)(b) of the Finance Act 2019.
1996 c. 8. Section 197(2) has been amended by paragraph 21 of Schedule 5 and Part 5(1) of Schedule 18 to the Finance Act 1997 (c. 16), section 130(3) of, and Part 6 of Schedule 20 to, the Finance Act 1999, paragraph 6 of Schedule 7 to the Finance Act 2000, section 49(2) of, and paragraph 18 of Schedule 3 to, the Finance Act 2001 (c. 9), section 132(2) of the Finance Act 2002 (c. 23) and S.I. 2009/56.