{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Introductory",
  "text": "These Regulations—\n(a) provide that a section 17 return shall contain such further information as is prescribed by the Regulations if the notice requiring the return specifies that information and requires it to be contained in the return;\n(b) provide that a person required to furnish section 18 information shall furnish at the same time such further information as is prescribed by the Regulations if the notice concerned specifies that information and requires it to be so furnished;\n(c) provide that in certain cases a notice under section 17(1) or section 18(1) shall not require prescribed further information;\n(d) in prescribing that further information make different provision as between—\n(i) cases where payments are made in circumstances where a certificate has been given under regulation 5 of the Deposit-takers Regulations, and\n(ii) other cases;\n(e) make provision for the form in which section 18 information and information required to be furnished with section 18 information in those cases shall be furnished.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "subst",
      "affecting": "uksi/2001/405",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001"
    },
    {
      "type": "am",
      "affecting": "uksi/2008/2688",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2008/2688",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/15/regulation/3",
    "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."
}