{
  "url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-amendment-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-amendment-regulations-1995/introduction.json",
  "legislation": "uksi/1995/1212",
  "legislation_title": "The Income Tax (Interest Relief) (Housing Associations) (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-amendment-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 2nd May 1995\nLaid before the House of Commons 3rd May 1995\nComing into force 24th May 1995\nThe Treasury, in exercise of the powers conferred on them by sections 378(1) and (2) 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1212/introduction",
    "retrieved_at": "2026-10-29T13:10:07.388652+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."
}