{
  "url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1995",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1995.json",
  "id": "uksi/1995/1213",
  "title": "The Income Tax (Interest Relief) (Amendment) Regulations 1995",
  "short_title": "Income Tax (Interest Relief) 1995",
  "long_title": "These Regulations make various amendments to the Income Tax (Interest Relief) Regulations 1982 (S.I. 1982/1236) (“the principal MIRASRegulations”) in connection with the administration of the mortgage interest relief at source (MIRAS) scheme. The amendments made by regulations 4 and 5 are in consequence of provisions contained in section 112 of the Finance Act 1995 (c. 4) relating to the recovery of certain amounts deducted by borrowers, or paid by the Board of Inland Revenue (“the Board”), under the MIRAS scheme.",
  "citation": "S.I. 1995/1213",
  "type": "uksi",
  "year": "1995",
  "number": "1213",
  "version": "current",
  "date": "1995-05-02",
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  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1995/introduction",
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    },
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      "url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1995/regulation-1",
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    },
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      "url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1995/regulation-2",
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      "number": "3",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1995/regulation-3",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/4",
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      "heading": "Amendments to the principal Regulations",
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      "parent": null
    },
    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1995/note",
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      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
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        "section/378"
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  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1995/changes.json",
  "changes_made_by": 4,
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  "instruments_made_under": 0,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1213",
    "retrieved_at": "2026-10-29T13:10:06.526928+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."
}