{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1997/regulation-2",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-1997/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989—\n(a) for “6th November 1996” there shall be substituted “6th August 1997”;\n(b) for “6.75 per cent. per annum” there shall be substituted “7.25 per cent. per annum”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1989/1297; relevant amending instruments are S.I. 1994/1307, 1567, 2657, 1995/2436 and 1996/54, 1321 and 2644."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1681/regulation/2",
    "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."
}