{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1994/regulation-2",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1994/regulation-2.json",
  "legislation": "uksi/1994/1567",
  "legislation_title": "The Taxes (Interest Rate) (Amendment No. 2) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1994",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In regulation 5 ofthe Taxes (Interest Rate) Regulations 1989, in the entry relating to Switzerland in the Table—\n(a) for “6th June 1994” there shall be substituted “6th July 1994”;\n(b) for “5.7 per cent.per annum.” there shall be substituted “5.5 per cent.per annum.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I.1989/1297; a relevant amending instrument is S.I.1994/1307."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1567/regulation/2",
    "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."
}