# The Income Tax (Interest Relief) (No. 2) Regulations 1983, Regulation 4


In Regulation 3 of the Principal Regulations for sub-paragraph (b) of paragraph (1) there shall be substituted the words—
“(b) loans the interest on which is eligible for relief under paragraph 4A of Schedule 1 to the Finance Act 1974; or”.

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Source: https://www.legislation.gov.uk/uksi/1983/311/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-interest-relief-no-2-regulations-1983/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.