Regulation 2 Interpretation Original text. Later amendments are not shown. In these Regulations “the principal Regulations” means the Income Tax (Interest Relief) Regulations 1982f1. Annotations Footnotes f1 S.I. 1982/1236, amended by S.I. 1983/311 and 1985/1252. ← Regulation 1 Regulation 2 Regulation 3 →