{
  "url": "https://openlegislation.uk/finance-act-1982/schedule-20/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-1982/schedule-20/paragraph-8.json",
  "legislation": "ukpga/1982/39",
  "legislation_title": "Finance Act 1982",
  "legislation_url": "https://openlegislation.uk/finance-act-1982",
  "path": "schedule/20/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In section 27 (interpretation) after the definition of “the Commissioners” there shall be inserted the following definition—\n““interest”, in relation to investment deposits, includes any bonus or other payment, whether payable annually or otherwise, which constitutes income derived from the whole or any part of the deposits.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/39/schedule/20/paragraph/8",
    "retrieved_at": "2026-10-29T10:10:59.328177+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."
}