{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/778",
  "legislation_title": "The Taxes (Interest Rate) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nSocial Security\nMade 19th March 2008\nLaid before the House of Commons 19th March 2008\nComing into force 6th April 2008\nThe Treasury make the following Regulations in exercise of the powers conferred by section 178(1) to (3) of the Finance Act 1989.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 26; section 178(2) was relevantly amended by the Social Security Act 1990 (c. 27), paragraph 107 of Schedule 2 to the Social Security (Consequential Provisions) Act 1992 (c. 6), paragraph 19(4) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12), section 110(9) of the Finance Act 1999 (c. 16) and 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/2008/778/introduction",
    "retrieved_at": "2026-10-29T03:33:05.624897+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."
}