{
  "url": "https://openlegislation.uk/income-tax-interest-relief-no-2-regulations-1983/introduction",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-no-2-regulations-1983/introduction.json",
  "legislation": "uksi/1983/311",
  "legislation_title": "The Income Tax (Interest Relief) (No. 2) Regulations 1983",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-no-2-regulations-1983",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 4th March 1983\nLaid before the House of Commons 7th March 1983\nComing into Operation 15th March 1983\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 29(3) of the Finance Act 1982, hereby make the following regulations:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1983/311/introduction",
    "retrieved_at": "2026-10-29T18:05:18.581154+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."
}