{
  "url": "https://openlegislation.uk/income-tax-deposit-takers-interest-payments-amendment-regulations-1992/note",
  "json_url": "https://openlegislation.uk/income-tax-deposit-takers-interest-payments-amendment-regulations-1992/note.json",
  "legislation": "uksi/1992/13",
  "legislation_title": "The Income Tax (Deposit-takers) (Interest Payments) (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-deposit-takers-interest-payments-amendment-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which are made under sections 480B and 482(11) (aa) of the Income and Corporation Taxes Act 1988 and come into force on 30th January 1992, amend the Income Tax (Deposit-takers) (Interest Payments) Regulations 1990 (S.I. 1990/2232). In addition to making changes of a drafting nature, the amendments extend the categories of persons who can sign certificates of non-liability to tax to specified persons who may sign on behalf of persons suffering from mental disorder.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/13/note",
    "retrieved_at": "2026-10-29T14:31:22.500161+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."
}