{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1998/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1998/introduction.json",
  "legislation": "uksi/1998/3176",
  "legislation_title": "The Taxes (Interest Rate) (Amendment No. 2) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1998",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nINHERITANCE TAX\nTAXES\nMade 17th December 1998\nLaid before the House of Commons 17th December 1998\nComing into force 7th January 1999\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 paragraph 44 of Schedule 19 to the Finance Act 1994 (c. 9) and by paragraph 1(3) of Schedule 4 to the Finance Act 1998 (c. 36)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3176/introduction",
    "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."
}