{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/1681",
  "legislation_title": "The Taxes (Interest Rate) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nINHERITANCE TAX\nTAXES\nMade 10th July 1997\nLaid before the House of Commons 11th July 1997\nComing into force 6th August 1997\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; section 178 was extended by section 160(5) of the Income and Corporation Taxes Act 1988 (c. 1) as amended by section 179(1)(g) of the Finance Act 1989, section 88(2) of the Finance Act 1994 (c. 9) and section 45(2) of, and Part VIII(3) of Schedule 29 to, the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1681/introduction",
    "retrieved_at": "2026-10-29T12:05:59.691878+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."
}