{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2005/regulation-3",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2005/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Taxes (Interest Rate) Regulations 1989",
  "text": "(1) Amend regulation 3(1) (applicable rates of interest on unpaid tax, tax repaid and repayment supplement) as follows.\n(2) At the end of sub-paragraph (c) omit “and”.\n(3) At the end of sub-paragraph (d) add “; and”.\n(4) After that sub-paragraph add—\n“(e) sections 87 and 88 of the Finance Act 2003.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 3 was substituted by regulation 2 of S.I. 1996/3187, and relevantly amended by regulation 3(b) of S.I. 1999/2538."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "This word was inserted, together with sub-paragraph (d), by regulation 3(b) of S.I. 1999/2538."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2462/regulation/3",
    "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."
}