{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992.json",
  "id": "uksi/1992/15",
  "title": "The Income Tax (Interest Payments) (Information Powers) Regulations 1992",
  "short_title": "Income Tax (Interest Payments) (Information Powers) 1992",
  "long_title": "These Regulations, which come into force on 30th January 1992, provide, as regards payments of interest made in the year 1991-92 and subsequent years of assessment that subject to certain conditions, are turn of payments of interest by banks and certain other persons under section 17 of the Taxes Management Act 1970 (“section 17”) shall contain such further information as is prescribed by the Regulations. The Regulations also provide that a person required tofurnish information under section 18 of that Act (“section 18”) relating to payments of interest shall furnish at the same time such further information as is prescribed by the Regulations. In prescribing the further information the Regulations make different provision as between cases where payments of interest are made without deduction of tax to persons by or on behalf of whom a certificate of non-liability to tax has been given under the Income Tax (Deposit-Takers) (Interest Payments) Regulations 1990 (S.I. 1990/2232), and other cases. The Regulations also provide that a notice under section 17 or section 18 shall not require further information in relation to payments of interest made in respect of a tax-exempt special savings account, and make provision for the form in which information under section 18 and the further information to accompany that information is to be furnished.",
  "citation": "S.I. 1992/15",
  "type": "uksi",
  "year": "1992",
  "number": "15",
  "version": "current",
  "date": "1992-01-08",
  "revised": false,
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  "unapplied_effects": 20,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/introduction",
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      "status": null,
      "parent": null
    },
    {
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      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-1",
      "extent": null,
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      "parent": null
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    },
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      "heading": "Introductory",
      "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Requirement and conditions for further information",
      "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/5",
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      "heading": "Further information—cases where certificate of non-liability to tax is given",
      "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Further information—other cases",
      "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-6",
      "extent": null,
      "status": null,
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    {
      "path": "regulation/7",
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      "number": "7",
      "heading": "Form of information to be furnished",
      "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/note",
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    }
  ],
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/15",
    "retrieved_at": "2026-10-29T14:31:21.016176+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."
}