{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2021/introduction.json",
  "legislation": "uksi/2021/249",
  "legislation_title": "The Taxes (Interest Rate) (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 4th March 2021\nLaid before the House of Commons 9th March 2021\nComing into force 6th April 2021\nThe Treasury make the following Regulations 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 paragraphs 156 and 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/2021/249/introduction",
    "retrieved_at": "2026-10-28T22:16:33.340687+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."
}