{
  "url": "https://openlegislation.uk/income-tax-interest-relief-no-2-regulations-1983/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-no-2-regulations-1983/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "For paragraph (2)(b) of Regulation 7 of the Principal Regulations there shall be substituted the following words—\n“(b) for any tax year after 5th April 1984 in respect of interest on a loan which was a limited loan\n(i) when the interest was last charged by the lender to the borrower's account in its records at any time before March in the previous tax year, or\n(ii) in the case of a loan made after the date when the qualifying lender last charged interest to borrowers' accounts in its records at any time before March in the previous tax year, when the loan was made.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1983/311/regulation/5",
    "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."
}