# The Taxes (Interest Rate) (Amendment) Regulations 2026, Introduction: Introductory text


DOMESTIC TOP-UP TAX
MULTINATIONAL TOP-UP TAX
Made 24th March 2026
Laid before the House of Commons 26th March 2026
Coming into force 17th April 2026
The 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.

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Source: https://www.legislation.gov.uk/uksi/2026/347/introduction (the official version)
Page: https://openlegislation.uk/taxes-interest-rate-amendment-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.