{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-3-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-3-regulations-1994/introduction.json",
  "legislation": "uksi/1994/2657",
  "legislation_title": "The Taxes (Interest Rate) (Amendment No. 3) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-3-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nINHERITANCE TAX\nTAXES\nMade 11th October 1994\nLaid before the House of Commons l12th October 1994\nComing into force l6th November 1994\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 extended by section 160(5) of the Income and Corporation Taxes Act 1988 (c. 1) as amended by section 179(1)(g) of the Finance Act 1989 and section 88(2) of the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2657/introduction",
    "retrieved_at": "2026-10-29T13:24:41.781150+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."
}