{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1998",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1998.json",
  "id": "uksi/1998/3176",
  "title": "The Taxes (Interest Rate) (Amendment No. 2) Regulations 1998",
  "short_title": "Taxes (Interest Rate) 1998",
  "long_title": "These Regulations amend the Taxes (Interest Rate) Regulations 1989 (“the principal Regulations”) so as to provide for the rates of interest on unpaid and overpaid amounts of corporation tax in respect of accounting periods of companies ending on or after 1st July 1999 (corporation tax self-assessment).",
  "citation": "S.I. 1998/3176",
  "type": "uksi",
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      "id": "ukpga/1989/26",
      "title": "Finance Act 1989",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3176",
    "retrieved_at": "2026-10-29T11:12:30.795116+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."
}