{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2014/regulation-2",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2014/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Taxes (Interest Rate) Regulations 1989",
  "text": "In regulation 5 of the Taxes (Interest Rate) Regulations 1989 in paragraph 1 for “on and after 6th April 2010, be 4.00 per cent per annum” substitute “on and after 6th April 2014, be 3.25 per cent per annum”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1989/1297; relevant amending instruments are S.I. 1994/1307, 1994/1567, 2009/199 and 2010/415."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/496/regulation/2",
    "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."
}