{
  "url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1996/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1996/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "(1) This regulation applies in any case where an assessment —\n(a) is made on or after 6th April 1998, and\n(b) is for the year 1995 – 96 or any earlier year of assessment.\n(2) For paragraph (3) of regulation 8B there shall be substituted the following paragraph—\n“(3) The Taxes Management Act 1970 shall apply to an assessment under paragraph (2) as if it were an assessment to income tax for the year of assessment for which the payment was made and as if the assessment were among those specified in section 55(1) of that Act (recovery of tax not postponed).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 55(1) was substituted by section 45(1) of the Finance (No. 2) Act 1975 (c. 45) and the subsection as substituted was amended by paragraphs 8(1) and 32 of Schedule 29 to the Income and Corporation Taxes Act 1988 and prospectively substituted by paragraph 18 of Schedule 19 to the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1184/regulation/4",
    "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."
}