{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2005/introduction.json",
  "legislation": "uksi/2005/2462",
  "legislation_title": "The Taxes (Interest Rate) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "STAMP DUTY LAND TAX\nMade 5th September 2005\nLaid before the House of Commons 5th September 2005\nComing into force 26th September 2005\nThe Treasury, in exercise of the power conferred upon them by section 178 of the Finance Act 1989, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 26. Section 178 has been amended. The only amendment relevant for present purposes is the insertion of a paragraph (r) into subsection (2) by paragraph 4 of Schedule 18 to the Finance Act 2003 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2462/introduction",
    "retrieved_at": "2026-10-29T04:53:02.225677+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."
}