{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2017/regulation-2.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": "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 2015, be 3.00 per cent per annum” substitute “on and after 6th April 2017, be 2.50 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 2015/411."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/305/regulation/2",
    "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."
}