{
  "url": "https://openlegislation.uk/finance-act-1989/schedule-17/part-X",
  "json_url": "https://openlegislation.uk/finance-act-1989/schedule-17/part-X.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "schedule/17/part/X",
  "kind": "part",
  "number": "X",
  "heading": "Rates of Interest",
  "text": "1970 c. 9.\nThe Taxes Management Act 1970.\nSection 89.\n1970 c. 24.\nThe Finance Act 1970.\nSection 30.\n1970 c. 21 (N.I.).\nThe Finance Act (Northern Ireland) 1970.\nSection 1(1) and (2).\n1973 c. 51.\nThe Finance Act 1973.\nIn Schedule 16A, in paragraph 3(4), para-graph (a) and the word “and”following it and the words “they apply”.\n1975 c. 22.\nThe Oil Taxation Act 1975.\nIn Schedule 2, in the Table in paragraph 1, the entry relating to section89 of the Taxes Management Act 1970.\n1975 c. 45.\nThe Finance (No.2) Act 1975.\nSection 47(2).\n1980 c. 1.\nThe Petroleum Revenue Tax Act 1980.\nSection 2(3).\n1984 c. 51.\nThe Inheritance Tax Act 1984.\nSection 233(2) and (4).\n1986 c. 41.\nThe Finance Act 1986.\nSection 92(4) and (5).In Schedule 19, paragraph 32.\n1987 c. 51.\nThe Finance (No.2) Act 1987.\nSection 89.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 824, subsection (1A), in subsection (2) the words “and(1A)” and in subsection (6) the words “Without prejudice to subsection(1A) above”.In section 825, subsection (2A) and in subsection (5) the words “Without prejudice to subsection (2A) above”.In Schedule 19A, inparagraph 3(4), para-graph (a) and the word “and” following it and thewords “they apply”.\n1988 c. 39.\nThe Finance Act 1988.\nIn Schedule 13, paragraphs 7(b) and (f) and 8.\nThese repeals have effect in accordance with section 178(7) of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/schedule/17/part/X",
    "retrieved_at": "2026-10-29T09:46:42.124806+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}