Taxes and Duties (Interest Rate) Regulations 2010 come into force

Implementation date: 31 August 2010

The Regulations set out the interest rates applicable to ss.101 and 102 of the Finance Act 2009, which deal with interest on sums payable to and by HM Revenue and Customs, including PAYE payments by employers. The Regulations (PDF format, 18K) can be viewed on the OPSI website.