# The Income Tax (Interest Relief) (No. 2) Regulations 1983, Regulation 3


In Regulation 2 of the Principal Regulations in the definition “a qualifying borrower” after “Schedule 7” there shall be inserted the words—
“which shall be deemed to include, for the application to them of section 26 and 28 and Schedule 7 and these regulations those personal representatives and trustees to whom reference is made in Regulation 7A below, so long as they are all resident in the United Kingdom and in Regulation 7B below, so long as the conditions in that Regulation are fulfilled;”.

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Source: https://www.legislation.gov.uk/uksi/1983/311/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-interest-relief-no-2-regulations-1983/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.