{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1992/introduction.json",
  "legislation": "uksi/1992/265",
  "legislation_title": "The Taxes (Interest Rate) (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nINHERITANCE TAX\nTAXES\nMade 13th February 1992\nLaid before the House of Commons 14th February 1992\nComing into force 6th March 1992\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/1992/265/introduction",
    "retrieved_at": "2026-10-29T14:29:35.768652+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."
}