{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1994/introduction.json",
  "legislation": "uksi/1994/1307",
  "legislation_title": "The Taxes (Interest Rate) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nINHERITANCE TAX\nTAXES\nMade 13th May 1994\nLaid before the House of Commons 16th May 1994\nComing into force 6th June 1994\nThe Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 1989 and section 160(5) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 26."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1; section 160(5) was amended by section 179(1)(g) of the Finance Act 1989 and section 88(2) of the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1307/introduction",
    "retrieved_at": "2026-10-29T13:33:23.407136+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."
}