{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2001/regulation-1",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2001/regulation-1.json",
  "legislation": "uksi/2001/405",
  "legislation_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2001",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001 and shall come into force on 9th March 2001.\n(2) These Regulations shall have effect in relation to payments of interest made, credited or received on or after 6th April 2001 including, so far as concerns regulation 7, dividends or other amounts treated as interest by section 18(3E) to (3G) of the Taxes Management Act 1970.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/405/regulation/1",
    "retrieved_at": "2026-10-29T08:04:11.711056+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."
}