{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-3-regulations-1999/regulation-3",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-3-regulations-1999/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 3(1)—\n(a) the word “and” immediately following sub-paragraph (b) shall be omitted;\n(b) after sub-paragraph (c) there shall be inserted\n“and\n(d) section 15A of the Stamp Act 1891,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulations 3 to 3AB were substituted for regulation 3 by S.I. 1996/3187, regulation 2, and regulation 3(1) as substituted was amended by S.I. 1997/2707, regulation 2, and S.I. 1998/310, regulation 2."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1891 c. 39. Sections 15, 15A and 15B were substituted for section 15 by section 109(1) of the Finance Act 1999."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2538/regulation/3",
    "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."
}