{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-3-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-3-regulations-1992/introduction.json",
  "legislation": "uksi/1992/2075",
  "legislation_title": "The Taxes (Interest Rate) (Amendment No. 3) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-3-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nINHERITANCE TAX\nTAXES\nMade 24th August 1992\nLaid before the House of Commons 3rd September 1992\nComing into force 14th November1992\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 5 of Schedule 11 to the Finance (No. 2) Act 1992 (c. 48) and (prospectively) by section 17(10) of the Social Security Act 1990 (c. 27)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2075/introduction",
    "retrieved_at": "2026-10-29T14:16:47.420651+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."
}