{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-2020/introduction.json",
  "legislation": "uksi/2020/995",
  "legislation_title": "The Taxes (Interest Rate) (Amendment No. 2) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-2-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Digital Services Tax\nMade 15th September 2020\nLaid before House of Commons 16th September 2020\nComing into force 14th October 2020\nThe Treasury make the following Regulations in exercise of the powers conferred by section 178(1), (2)(w) and (3) of the Finance Act 1989.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c.26; paragraph (w) of section 178(2) was inserted by paragraph 2 of Schedule 10 to the Finance Act 2020 (c.14) and section 178(3)(f) was amended by s.88(2)(b) of the Finance Act 2019 (c.1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/995/introduction",
    "retrieved_at": "2026-10-28T22:25:37.923066+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."
}