{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/introduction.json",
  "legislation": "uksi/1992/15",
  "legislation_title": "The Income Tax (Interest Payments) (Information Powers) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 8th January 1992\nLaid before Parliament 9th January 1992\nComing into force 30th January 1992\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 17(5) and (6) and 18(3B) and (3C) of the Taxes Management Act 1970, and section 92(7) and (8) of the Finance Act 1990, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9; section 17 was amended by section 123of the Finance Act 1988 (c. 39) and by section 92(2) and (3) of and Part V of Schedule 19 to the Finance Act 1990 (c. 29). Section 18 was amended by paragraph 7 of Schedule 29 to the Income and Corporation Taxes Act 1988 (c. 1), section 123(3) of and Part IV of Schedule 14 to the Finance Act 1988, section 92(5) and (6) of the Finance Act 1990 and paragraph 5 of Schedule 11 to the Finance Act 1991 (c. 31)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1990 c. 29."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/15/introduction",
    "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."
}