{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1993/introduction.json",
  "legislation": "uksi/1993/758",
  "legislation_title": "The Taxes (Interest Rate) (Amendment No. 2) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nINHERITANCE TAX\nTAXES\nMade 16th March 1993\nLaid before the House of Commons 16th March 1993\nComing into force 6th April 1993\nThe Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 1989, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 26; section 178 was amended by section 17(10) of the Social Security Act 1990 (c. 27), paragraph 107 of Schedule 2 to the Social Security (Consequential Provisions) Act 1992 (c. 6), paragraph 19(4) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12) and paragraph 5 of Schedule 11 to the Finance (No. 2) Act 1992 (c. 48)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/758/introduction",
    "retrieved_at": "2026-10-29T14:00:40.187502+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."
}