# The Income Tax (Interest Relief) (No. 2) Regulations 1983, Regulation 8


For paragraph (3) of Regulation 13 of the Principal Regulations there shall be substituted the following words—
“(3) The annual claim may not be based on an estimate and shall, unless the lender makes an election under paragraph (4), include only the tax deducted from interest payments due from borrowers during the financial year to which the claim relates and paid not later than 4 months after the end of that year.”

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Source: https://www.legislation.gov.uk/uksi/1983/311/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-interest-relief-no-2-regulations-1983/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.