{
  "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-no-2-order-1992/article-5",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-no-2-order-1992/article-5.json",
  "legislation": "uksi/1992/3219",
  "legislation_title": "The Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-no-2-order-1992",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1986shall be amended by omitting the words—\n“Boston Safe Deposit and Trust Company”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1986/1440."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3219/article/5",
    "retrieved_at": "2026-10-29T14:08:30.265451+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."
}