{
  "url": "https://openlegislation.uk/taxes-interest-rate-regulations-1989/introduction",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-regulations-1989/introduction.json",
  "legislation": "uksi/1989/1297",
  "legislation_title": "The Taxes (Interest Rate) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-regulations-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nINHERITANCE TAX\nTAXES\nMade 27th July 1989\nLaid before the House of Commons 28th July 1989\nComing into force 18th August 1989\nThe Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 1989, hereby make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 26."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1297/introduction",
    "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."
}