{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2007/introduction.json",
  "legislation": "uksi/2007/684",
  "legislation_title": "The Taxes (Interest Rate) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income tax\ninheritance tax\ntaxes\nMade 5th March 2007\nLaid before the House of Commons 6th March 2007\nComing into force 6th April 2007\nThe Treasury make the following Regulations in exercise of the powers in section 178 of the Finance Act 1989:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c.26; section 178 was extended by section 181 of the Income Tax (Earnings and Pensions) Act 2003 (c.1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/684/introduction",
    "retrieved_at": "2026-10-29T03:58:59.862550+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."
}