{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2021/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Taxes (Interest Rate) Regulations 1989",
  "text": "In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989, for “on and after 6th April 2020, be 2.25 per cent per annum” substitute “on and after 6th April 2021, be 2.00 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, 2009/199 and 2020/194."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/249/regulation/2",
    "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."
}