{
  "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1987/introduction",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1987/introduction.json",
  "legislation": "uksi/1987/1224",
  "legislation_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1987",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 15th July 1987\nThe Treasury, in exercise of the powers conferred on them by paragraph 14(2) of Schedule 7 to the Finance Act 1982, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1982 c. 39; paragraph 14 of Schedule 7 was amended by section 17(3) and (4) of the Finance Act 1983 (c. 28) and by section 37(4) of the Finance Act 1985 (c. 54)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1224/introduction",
    "retrieved_at": "2026-10-29T16:23:51.846647+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."
}