{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-5-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-5-regulations-1991/introduction.json",
  "legislation": "uksi/1991/2070",
  "legislation_title": "The Taxes (Interest Rate) (Amendment No. 5) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no-5-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nINHERITANCE TAX\nTAXES\nMade 12th September 1991\nLaid before the House of Commons 13th September 1991\nComing into force 6th October 1991\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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2070/introduction",
    "retrieved_at": "2026-10-29T14:38:01.873618+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."
}