{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-4-regulations-1999/note",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-4-regulations-1999/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Taxes (Interest Rate) Regulations 1989 (S.I. 1989/1297) so as to impose a new rate of interest under section 87 of the Taxes Management Act 1970 (interest on income tax on company payments) on amounts of tax becoming due and payable on or after 14th October 1999.\nThe new rate of interest imposed by these Regulations applies also to tax becoming due and payable under the following Regulations—\nthe Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530);\nthe Income Tax (Building Societies) (Dividends and Interest) Regulations 1990 (S.I. 1990/2231);\nthe Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004);\nthe Taxation of Income from Land (Non-residents) Regulations 1995 (S.I. 1995/2902);\nthe Manufactured Interest (Tax) Regulations 1997 (S.I. 1997/992).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2637/note",
    "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."
}