{
  "url": "https://openlegislation.uk/taxes-interest-rate-regulations-1989/regulation-6",
  "json_url": "https://openlegislation.uk/taxes-interest-rate-regulations-1989/regulation-6.json",
  "legislation": "uksi/1989/1297",
  "legislation_title": "The Taxes (Interest Rate) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/taxes-interest-rate-regulations-1989",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Effect of change in applicable rate",
  "text": "Where the rate applicable under section 178 for the purpose of any of the enactments referred to in regulation 3(1), 4(1) or 5(1) changes on an operative date by virtue of these Regulations, that change shall have effect for periods beginning on or after the operative date in relation to interest running from before that date as well as from or from after that date.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 6 in force at 18.8.1989, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2009/2032",
      "affecting_title": "The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/1991/889",
      "affecting_title": "The Taxes (Interest Rate) (Amendment) Regulations 1991"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1297/regulation/6",
    "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."
}