{
  "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993",
  "json_url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993.json",
  "id": "uksi/1993/1623",
  "title": "The Debts of Overseas Governments (Determination of Relevant Percentage) (Amendment) Regulations 1993",
  "short_title": "Debts of Overseas Governments (Determination of Relevant Percentage) 1993",
  "long_title": "These Regulations amend the Debts of Overseas Governments (Determination of Relevant Percentage) Regulations 1990 (S.I. 1990/2529) (“the principal Regulations”) which provide the method of determining the “relevant percentage” in relation to a debt owed to a company which is owed or guaranteed by an overseas State authority (or payment of which is or may be prevented or restricted by an overseas State). By virtue of section 88B(1) of the Income and Corporation Taxes Act 1988 the “relevant percentage” of such a debt is the maximum amount of that debt which may be estimated to be bad for the purposes of deduction in computing profits under section 74(j) of that Act.",
  "citation": "S.I. 1993/1623",
  "type": "uksi",
  "year": "1993",
  "number": "1623",
  "version": "current",
  "date": "1993-06-29",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993/regulation-1",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993/regulation-3",
      "extent": null,
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    },
    {
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993/regulation-4",
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      "extent": null,
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    },
    {
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      "kind": "regulation",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993/regulation-6",
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      "heading": "Amendments to the principal Regulations",
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    {
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993/regulation-8",
      "extent": null,
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      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993/note",
      "extent": null,
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    }
  ],
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  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/88B"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-amendment-regulations-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1623",
    "retrieved_at": "2026-10-29T13:54:39.177642+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."
}