{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2008/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2008/regulation-4.json",
  "legislation": "uksi/2008/2688",
  "legislation_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2008",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Income Tax (Interest Payments) (Information Powers) Regulations 1992",
  "text": "In regulation 3 (disapplication of section 17(1) and section 18(1))—\n(a) in paragraph (2)—\n(i) in sub-paragraph (a) for “section 56(5) of the Taxes Act” substitute “section 1019 of ITA 2007”;\n(ii) omit sub-paragraph (d); and\n(iii) in sub-paragraph (e) for “section 333 of the Taxes Act” substitute “Chapter 3 of Part 6 of ITTOIA 2005”;\n(b) in paragraph (4)—\n(i) omit sub-paragraphs (a), (b) and (g); and\n(ii) in sub-paragraph (h) for “section 333 of the Taxes Act” substitute “Chapter 3 of Part 6 of ITTOIA 2005”; and\n(c) omit paragraph (5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 3 was substituted by regulation 4 of S.I. 2001/405."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005 c. 5. Chapter 3 was amended by paragraph 132 of Schedule 4 to the CRCA."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2688/regulation/4",
    "retrieved_at": "2026-10-29T03:23:27.791809+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."
}