{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2015/regulation-2.json",
  "legislation": "uksi/2015/411",
  "legislation_title": "The Taxes (Interest Rate) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2015",
  "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 2014, be 3.25 per cent per annum” substitute “on and after 6th April 2015, be 3.00 per cent per annum”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1989/1297 amended by S.I. 1994/1307, 1994/1567, 2009/199 and 2014/496."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/411/regulation/2",
    "retrieved_at": "2026-10-28T23:45:55.267133+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."
}