{
  "url": "https://openlegislation.uk/income-tax-interest-relief-no-3-regulations-1985/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-no-3-regulations-1985/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires: “the Principal Regulations” means the Income Tax (Interest Relief) Regulations 1982.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": ", as amended by S.I. 1983/311."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1985/1252/regulation/2",
    "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."
}