{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1998/regulation-4",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-1998/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 2(2) for the words from “and, if the result” to the end there shall be substituted\n“and–\n(i) where regulation 3ZA applies, if the result is not a multiple of one-quarter, rounding the result up to the nearest amount which is such a multiple,\n(ii) where regulation 3BA applies, if the result is not a multiple of one-quarter, rounding the result down to the nearest amount which is such a multiple,\n(iii) in any other case, if the result is not a whole number, rounding the result to the nearest such number, with any result midway between two whole numbers rounded down.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3176/regulation/4",
    "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."
}