{
  "url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2026/introduction.json",
  "legislation": "uksi/2026/347",
  "legislation_title": "The Taxes (Interest Rate) (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "DOMESTIC TOP-UP TAX\nMULTINATIONAL TOP-UP TAX\nMade 24th March 2026\nLaid before the House of Commons 26th March 2026\nComing into force 17th April 2026\nThe Treasury make these Regulations in exercise of the powers conferred by section 178(1), (2)(x) and (y) and (3)(a) to (c), (e) and (f) of the Finance Act 1989.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 26. Section 178(2)(x) was added by paragraph 68(2) of schedule 14 to the Finance (No. 2) Act 2023 c. 30 and was amended by paragraph 52 of Schedule 8 to the Finance Act 2026 c. 11. Section 178(3)(f) was amended by section 88(2)(b) of the Finance Act 2019 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/347/introduction",
    "retrieved_at": "2026-10-28T21:03:29.780940+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."
}