{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2014/introduction.json",
  "legislation": "uksi/2014/496",
  "legislation_title": "The Taxes (Interest Rate) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 5th March 2014\nLaid before the House of Commons 6th March 2014\nComing into force 6th April 2014\nThe Treasury make the following Regulations in exercise of the powers conferred by 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 section 178(2) was inserted by paragraph 162(d) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2003 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/496/introduction",
    "retrieved_at": "2026-10-29T00:24:49.647279+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."
}