{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-3-regulations-1999/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-3-regulations-1999/introduction.json",
  "legislation": "uksi/1999/2538",
  "legislation_title": "The Taxes (Interest Rate) (Amendment No. 3) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-3-regulations-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nINHERITANCE TAX\nTAXES\nMade 9th September 1999\nLaid before the House of Commons 9th September 1999\nComing into force 1st October 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. Relevant amendments to section 178 were made by sections 109(2) and 110(9) of the Finance Act 1999 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2538/introduction",
    "retrieved_at": "2026-10-29T09:55:34.243559+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."
}