{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-4-regulations-1999/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-4-regulations-1999/introduction.json",
  "legislation": "uksi/1999/2637",
  "legislation_title": "The Taxes (Interest Rate) (Amendment No. 4) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-4-regulations-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nINHERITANCE TAX\nTAXES\nMade 21st September 1999\nLaid before the House of Commons 22nd September 1999\nComing into force 14th 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; section 178 was amended by paragraph 44 of Schedule 19 to the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2637/introduction",
    "retrieved_at": "2026-10-29T09:50:11.116179+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."
}