{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-1-regulations-2001/regulation-3",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-1-regulations-2001/regulation-3.json",
  "legislation": "uksi/2001/204",
  "legislation_title": "The Taxes (Interest Rate) (Amendment No. 1) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-1-regulations-2001",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 3(1)(a) for the words “sections 86 and 88” substitute “section 86 (except where regulation 3AA(1)(aa) applies) and section 88”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulations 3 to 3AB were substituted by S.I. 1996/3187."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/204/regulation/3",
    "retrieved_at": "2026-10-29T08:06:17.658259+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."
}