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  "title": "The Taxes (Interest Rate) Regulations 1989",
  "short_title": "Taxes (Interest Rate) 1989",
  "long_title": "These Regulations, made under powers contained in section 178 of the Finance Act 1989 (“section 178”), specify the interest rates applicable under that section for periods beginning on or after 18th August 1989.",
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      "type": "words substituted",
      "affected_provisions": "reg. 3AA(1)",
      "affecting": "uksi/2001/204",
      "affecting_title": "The Taxes (Interest Rate) (Amendment No. 1) Regulations 2001",
      "affecting_provisions": "reg. 4(b)"
    },
    {
      "type": "inserted",
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      "affecting_title": "The Taxes (Interest Rate) (Amendment No. 2) Regulations 2001",
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    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5(1)",
      "affecting": "uksi/2001/3860",
      "affecting_title": "The Taxes (Interest Rate) (Amendment No. 3) Regulations 2001",
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    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5(1)",
      "affecting": "uksi/2001/3860",
      "affecting_title": "The Taxes (Interest Rate) (Amendment No. 3) Regulations 2001",
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    },
    {
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      "affecting_title": "The Taxes (Interest Rate) (Amendment) Regulations 2005",
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    },
    {
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    },
    {
      "type": "inserted",
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      "affecting_title": "The Taxes (Interest Rate) (Amendment) Regulations 2005",
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    {
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      "affecting_title": "The Taxes (Interest Rate) (Amendment) Regulations 2005",
      "affecting_provisions": "reg. 4(3)"
    },
    {
      "type": "word omitted",
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      "affecting": "uksi/2005/2462",
      "affecting_title": "The Taxes (Interest Rate) (Amendment) Regulations 2005",
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    },
    {
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      "affected_provisions": "reg. 3(1)(d)",
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      "affecting_title": "The Taxes (Interest Rate) (Amendment) Regulations 2005",
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    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 5(1)",
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      "affecting_title": "The Taxes (Interest Rate) (Amendment) Regulations 2007",
      "affecting_provisions": "reg. 2"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5(2)",
      "affecting": "uksi/2007/684",
      "affecting_title": "The Taxes (Interest Rate) (Amendment) Regulations 2007",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "words substituted",
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      "affecting": "uksi/2008/3234",
      "affecting_title": "The Taxes and Duties (Interest Rate) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 2(2)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2008/3234",
      "affecting_title": "The Taxes and Duties (Interest Rate) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 2(2)(b)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 2A",
      "affecting": "uksi/2008/3234",
      "affecting_title": "The Taxes and Duties (Interest Rate) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 2(3)"
    },
    {
      "type": "substituted",
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      "affecting": "uksi/2009/199",
      "affecting_title": "The Taxes (Interest Rate) (Amendment) Regulations 2009",
      "affecting_provisions": "reg. 2(2)"
    },
    {
      "type": "words substituted",
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      "affecting": "uksi/2009/199",
      "affecting_title": "The Taxes (Interest Rate) (Amendment) Regulations 2009",
      "affecting_provisions": "reg. 2(3)"
    },
    {
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      "affecting": "uksi/2009/2032",
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      "affecting_provisions": "reg. 13"
    },
    {
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    },
    {
      "type": "words omitted",
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      "affecting_provisions": "reg. 12(3)"
    },
    {
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    {
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    {
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    {
      "type": "omitted",
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    },
    {
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    },
    {
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    },
    {
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    {
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    {
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    },
    {
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    {
      "type": "word substituted",
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    },
    {
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      "affecting_provisions": "reg. 2(2)"
    },
    {
      "type": "word substituted",
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    {
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    {
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    },
    {
      "type": "word substituted",
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      "affecting_title": "The Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025",
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    {
      "type": "word substituted",
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      "affecting_provisions": "reg. 2(2)"
    },
    {
      "type": "word substituted",
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      "affecting_title": "The Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025",
      "affecting_provisions": "reg. 2(2)"
    },
    {
      "type": "inserted",
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      "affecting_title": "The Taxes (Interest Rate) (Amendment) Regulations 2026",
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  ],
  "made_under": [
    {
      "id": "ukpga/1989/26",
      "title": "Finance Act 1989",
      "url": "https://openlegislation.uk/finance-act-1989",
      "provisions": [
        "section/178"
      ]
    }
  ],
  "changes_made_to": 134,
  "changes_made_to_url": "https://openlegislation.uk/taxes-interest-rate-regulations-1989/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/taxes-interest-rate-regulations-1989/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/taxes-interest-rate-regulations-1989/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1297",
    "retrieved_at": "2026-10-29T15:40:01.421949+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."
}