{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1992/regulation-2",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1992/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendments to the Taxes (Interest Rate) Regulations 1989",
  "text": "In regulation 5 of the Taxes (Interest Rate) Regulations 1989 —\n(a) for “6th October 1991” there shall be substituted “6th March 1992”;\n(b) for “11.25 per cent. per annum” there shall be substituted “10.75 per cent. per annum”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1989/1297, amended by S.I. 1991/889, 1120, 1377, 1695 and 2070"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/265/regulation/2",
    "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."
}