{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-no5-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no5-regulations-1992/introduction.json",
  "legislation": "uksi/1992/2818",
  "legislation_title": "The Taxes (Interest Rate) (Amendment No.5) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-no5-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nINHERITANCE TAX\nTAXES\nMade 11th November 1992\nLaid before the House of Commons 12th November 1992\nComing into force 6th December 1992\nThe Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 1989, hereby makes 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/1992/2818/introduction",
    "retrieved_at": "2026-10-29T14:12:10.098871+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."
}