{
  "url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-amendment-regulations-1995/note",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-amendment-regulations-1995/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Income Tax (Interest Relief) (Housing Associations) Regulations 1988 (S.I. 1988/1347) (“the principal Regulations”).\nThe principal Regulations make modifications to certain provisions of the Income and Corporation Taxes Act 1988 relating to mortgage interest relief at source (sections 369, 370, 373 and 374) (“the MIRAS provisions”) in connection with payments of interest by housing associations and self-build societies on home loans.\nThese Regulations make consequential amendments to the principal Regulations resulting from changes to the MIRAS provisions made by the Finance Acts 1993 and 1994, and also make amendments of a drafting nature to the principal Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1212/note",
    "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."
}