{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2017/introduction.json",
  "legislation": "uksi/2017/305",
  "legislation_title": "The Taxes (Interest Rate) (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 8th March 2017\nLaid before the House of Commons 9th March 2017\nComing into force 6th April 2017\nThese Regulations are made by the Treasury in exercise of the powers conferred by section 178(1) and (2)(s) of the Finance Act 1989.",
  "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/305/introduction",
    "retrieved_at": "2026-10-28T23:13:45.867028+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."
}