{
  "url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/1184",
  "legislation_title": "The Income Tax (Interest Relief) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 29th April 1996\nLaid before the House of Commons 29th April 1996\nComing into force 20th May 1996\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 375(8A) and 378(3) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 375(8A) was inserted by section 112(4) of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1184/introduction",
    "retrieved_at": "2026-10-29T12:44:38.557414+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."
}