The Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025
These Regulations make provision concerning the rate of interest applying to certain amounts payable to the Commissioners for His Majesty’s Revenue and Customs (“HMRC”).
Lifecycle
Department
Made
25 Mar 2025
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In force
06 Apr 2025
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 178(1) to (3) of the Finance Act 1989, section 197(1) to (3) of the Finance Act 1996, section 103(1) and (3) of the Finance Act 2009and section 32(13) of, and paragraph 5(1), (2)(d) and (3) of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018.
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