{
  "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990",
  "json_url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990.json",
  "id": "uksi/1990/2529",
  "title": "The Debts of Overseas Governments (Determination of Relevant Percentage) Regulations 1990",
  "short_title": "Debts of Overseas Governments (Determination of Relevant Percentage) 1990",
  "long_title": "These Regulations 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 section 74(j) of that Act.",
  "citation": "S.I. 1990/2529",
  "type": "uksi",
  "year": "1990",
  "number": "2529",
  "version": "current",
  "date": "1990-12-10",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 8,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Determination of relevant percentage",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Transitional provisions",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/regulation-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "A, B AND C FACTORS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/INTRODUCTORY",
      "kind": "part",
      "number": "INTRODUCTORY",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/schedule-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/INTRODUCTORY"
    },
    {
      "path": "schedule/1/part/2",
      "kind": "part",
      "number": "THE A FACTORS",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
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      "heading": null,
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/schedule-1/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/part/3",
      "kind": "part",
      "number": "THE B FACTORS",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/schedule-1/paragraph-3",
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      "parent": "schedule/1/part/3"
    },
    {
      "path": "schedule/1/part/4",
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      "number": "THE C FACTORS",
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      "url": null,
      "extent": null,
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      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/schedule-1/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/4"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "CORRESPONDING PERCENTAGES",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/schedule-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/note",
      "extent": null,
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    }
  ],
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      "language": null,
      "date": "2023-11-22",
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      "url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/pdf/uksi_19902529_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1990/2529/pdfs/uksi_19902529_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "reg.3(1)",
      "affecting": "uksi/1993/1623",
      "affecting_title": "The Debts of Overseas Governments (Determination of Relevant Percentage) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "replaced (by para (2))",
      "affected_provisions": "reg.3(2)”(5)",
      "affecting": "uksi/1993/1623",
      "affecting_title": "The Debts of Overseas Governments (Determination of Relevant Percentage) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "Sch.I, para 1 (2)(a)",
      "affecting": "uksi/1993/1623",
      "affecting_title": "The Debts of Overseas Governments (Determination of Relevant Percentage) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch.1, para 2, Table A",
      "affecting": "uksi/1993/1623",
      "affecting_title": "The Debts of Overseas Governments (Determination of Relevant Percentage) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch.1, para 3, Table B",
      "affecting": "uksi/1993/1623",
      "affecting_title": "The Debts of Overseas Governments (Determination of Relevant Percentage) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch.1, para 4, Table C",
      "affecting": "uksi/1993/1623",
      "affecting_title": "The Debts of Overseas Governments (Determination of Relevant Percentage) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch.2, Table",
      "affecting": "uksi/1993/1623",
      "affecting_title": "The Debts of Overseas Governments (Determination of Relevant Percentage) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 1 para. 1(1)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 134"
    }
  ],
  "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"
      ]
    }
  ],
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  "instruments_made_under_url": "https://openlegislation.uk/debts-of-overseas-governments-determination-of-relevant-percentage-regulations-1990/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2529",
    "retrieved_at": "2026-10-29T14:54:51.252526+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."
}