{
  "url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/2616",
  "legislation_title": "The Income Tax (Interest Relief) (Housing Associations) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 14th October 1996\nLaid before the House of Commons 14th October 1996\nComing into force 4th November 1996\nThe Treasury, in exercise of the powers conferred on them by section 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/1996/2616/introduction",
    "retrieved_at": "2026-10-29T12:33:58.375415+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."
}