{
  "url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-no-3-regulations-1987",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-no-3-regulations-1987.json",
  "id": "uksi/1987/404",
  "title": "The Income Tax (Interest Relief) (Housing Associations) (No. 3) Regulations 1987",
  "short_title": "Income Tax (Interest Relief) (Housing Associations) 1987",
  "long_title": "The Income Tax (Interest Relief) (Housing Associations) Regulations 1983 (the 1983 Regulations) applied (with modifications) the relevant provisions of the Finance Act 1982 (the tax deduction scheme for giving mortgage interest relief at source) for housing associations.",
  "citation": "S.I. 1987/404",
  "type": "uksi",
  "year": "1987",
  "number": "404",
  "version": "current",
  "date": "1987-03-12",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-no-3-regulations-1987/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-no-3-regulations-1987/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendments to the Housing Associations Regulations",
      "url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-no-3-regulations-1987/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-no-3-regulations-1987/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-no-3-regulations-1987/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1982/39",
      "title": "Finance Act 1982",
      "url": "https://openlegislation.uk/finance-act-1982",
      "provisions": [
        "section/29"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-no-3-regulations-1987/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-no-3-regulations-1987/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-interest-relief-housing-associations-no-3-regulations-1987/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/404",
    "retrieved_at": "2026-10-29T16:30:15.731128+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."
}