{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2009/introduction.json",
  "legislation": "uksi/2009/199",
  "legislation_title": "The Taxes (Interest Rate) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 4th February 2009\nLaid before the House of Commons 5th February 2009\nComing into force 1st March 2009\nThe Treasury make the following Regulations in exercise of the powers in section 178(1) and (2)(s) of the Finance Act 1989 and section 181(2) of the Income Tax (Earnings and Pensions) Act 2003:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 26. Paragraph (s) of subsection (2) of section 178 was inserted by paragraph 162(d) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2003 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/199/introduction",
    "retrieved_at": "2026-10-29T03:18:36.015474+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."
}