# The Income Tax (Interest Relief) (Housing Associations) (Amendment) Regulations 1996, Regulation 1: Citation, commencement and effect


(1) These Regulations may be cited as the Income Tax (Interest Relief) (Housing Associations) (Amendment) Regulations 1996 and shall come into force on 4th November 1996.
(2) These Regulations shall have effect with respect to any payment of interest made on or after 4th November 1996.

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Source: https://www.legislation.gov.uk/uksi/1996/2616/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-interest-relief-housing-associations-amendment-regulations-1996/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.