# The Income Tax (Interest Payments) (Information Powers) Regulations 1992, Regulation 1: Citation, commencement and effect


These Regulations may be cited as the Income Tax (Interest Payments) (Information Powers) Regulations 1992, shall come into force on 30th January 1992 and shall have effect with respect to payments made in the year 1991-92 and subsequent years of assessment.

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Source: https://www.legislation.gov.uk/uksi/1992/15/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.