{
  "url": "https://openlegislation.uk/taxes-and-duties-etc-interest-rate-amendment-regulations-2025/regulation-5",
  "json_url": "https://openlegislation.uk/taxes-and-duties-etc-interest-rate-amendment-regulations-2025/regulation-5.json",
  "legislation": "uksi/2025/386",
  "legislation_title": "The Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/taxes-and-duties-etc-interest-rate-amendment-regulations-2025",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018",
  "text": "(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.\n(2) In regulation 45(4), in the formula, for “2” substitute “3.5”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2018/1248, to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/386/regulation/5",
    "retrieved_at": "2026-10-28T21:18:13.923209+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."
}