{
  "url": "https://openlegislation.uk/taxes-and-duties-interest-rate-amendment-regulations-2009/regulation-11",
  "json_url": "https://openlegislation.uk/taxes-and-duties-interest-rate-amendment-regulations-2009/regulation-11.json",
  "legislation": "uksi/2009/2032",
  "legislation_title": "The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/taxes-and-duties-interest-rate-amendment-regulations-2009",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendment of regulation 3BB",
  "text": "(1) Amend regulation 3BB as follows.\n(2) In paragraph (2) for the words from “percentage” to the end substitute—\n“higher of—\n(a) 0.5% per annum, and\n(b) the percentage per annum found by applying the formula specified in paragraph (3).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 3BB was inserted by S.I. 1998/3176."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2032/regulation/11",
    "retrieved_at": "2026-10-29T03:07:49.727700+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."
}