{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2008/regulation-2",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2008/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Taxes (Interest Rate) Regulations 1989",
  "text": "In the Taxes (Interest Rate) Regulations 1989, in regulation 3AB(3)—\n(a) in the specified formula for “LR” substitute “BR”, and\n(b) for “LR is the percentage at which income tax at the lower rate” substitute “BR is the percentage at which income tax at the basic rate”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1989/1297; regulation 3AB was inserted by S.I. 1996/3187, and amended by S.I. 1999/2538 and 2005/3462."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/778/regulation/2",
    "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."
}