{
  "url": "https://openlegislation.uk/income-tax-interest-relief-no-3-regulations-1985/introduction",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-no-3-regulations-1985/introduction.json",
  "legislation": "uksi/1985/1252",
  "legislation_title": "The Income Tax (Interest Relief) (No. 3) Regulations 1985",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-no-3-regulations-1985",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 5th August 1985\nLaid before the House of Commons 7th August 1985\nComing into Operation 1st September 1985\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/1985/1252/introduction",
    "retrieved_at": "2026-10-29T17:05:45.620299+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."
}