{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Form of information to be furnished",
  "text": "Where a notice under section 18(1)—\n(a) requires section 18 information to be furnished, or\n(b) specifies the further information prescribed by regulations 5(3) (b) and 6(2) and requires it to be furnished with section 18 information, and\n(c) specifies the form in which information within paragraph (a) or (b) is to be furnished,\nthe information shall be furnished in that form.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am (side-note subst)",
      "affecting": "uksi/2001/405",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001"
    },
    {
      "type": "am",
      "affecting": "uksi/2001/405",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/15/regulation/7",
    "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."
}