{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1994",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1994.json",
  "id": "uksi/1994/1567",
  "title": "The Taxes (Interest Rate) (Amendment No. 2) Regulations 1994",
  "short_title": "Taxes (Interest Rate) 1994",
  "long_title": "These Regulations amend regulation 5 of the Taxes (Interest Rate) Regulations 1989 (S. I.1989/1297). That regulation provides for the official rate of interest for the purposes of section 160 of the Income and Corporation Taxes Act 1988 (taxation of beneficial loans made to employees) by first specifying an official rate of interest for beneficial loans generally and then specifying, by way of exception, different official rates of interest for certain beneficial loans in specified foreign currencies.",
  "citation": "S.I. 1994/1567",
  "type": "uksi",
  "year": "1994",
  "number": "1567",
  "version": "current",
  "date": "1994-06-14",
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1994/regulation-1",
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      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1994/regulation-2",
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1994/signature",
      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1994/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
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    {
      "id": "ukpga/1989/26",
      "title": "Finance Act 1989",
      "url": "https://openlegislation.uk/finance-act-1989",
      "provisions": [
        "section/178"
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    },
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/160"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1994/changes.json",
  "changes_made_by": 2,
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  "instruments_made_under_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1567",
    "retrieved_at": "2026-10-29T13:31:14.539373+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."
}