{
  "url": "https://openlegislation.uk/taxes-and-duties-etc-interest-rate-regulations-2011",
  "json_url": "https://openlegislation.uk/taxes-and-duties-etc-interest-rate-regulations-2011.json",
  "id": "uksi/2011/2446",
  "title": "The Taxes and Duties, etc (Interest Rate) Regulations 2011",
  "short_title": "Taxes and Duties, etc (Interest Rate) 2011",
  "long_title": "These Regulations specify the rates of interest which have effect for the purposes of sections 101 and 102 of the Finance Act 2009 which deal respectively with interest on sums payable to Her Majesty’s Revenue and Customs (“HMRC”) and interest on sums payable by HMRC.",
  "citation": "S.I. 2011/2446",
  "type": "uksi",
  "year": "2011",
  "number": "2446",
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    },
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      "heading": "Late payment interest rate",
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      "status": null,
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    },
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/taxes-and-duties-etc-interest-rate-regulations-2011/note",
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    }
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    "source_url": "https://www.legislation.gov.uk/uksi/2011/2446",
    "retrieved_at": "2026-10-29T01:53:33.708784+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."
}