{
  "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988.json",
  "id": "uksi/1988/781",
  "title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1988",
  "short_title": "Income Tax (Interest Relief) (Qualifying Lenders) 1988",
  "long_title": "By article 2, the bodies named in article 3 are prescribed as qualifying lenders so that interest on qualifying loans made by them may be paid to them under deduction of tax under the tax deduction scheme (introduced by the Finance Act 1982 (c. 39)) from the dates specified in the Order.",
  "citation": "S.I. 1988/781",
  "type": "uksi",
  "year": "1988",
  "number": "781",
  "version": "current",
  "date": "1988-04-26",
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    {
      "path": "introduction",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "parent": null
    },
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      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988/article-2",
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      "parent": null
    },
    {
      "path": "article/3",
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988/note",
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    }
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      "date": "2023-11-22",
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      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988/pdf/uksi_19880781_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1988/781/pdfs/uksi_19880781_en.pdf"
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  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "art. 3",
      "affecting": "uksi/1990/1298",
      "affecting_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1990",
      "affecting_provisions": null
    },
    {
      "type": "rep in pt",
      "affected_provisions": "art.3",
      "affecting": "uksi/1991/2604",
      "affecting_title": "The Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1991",
      "affecting_provisions": null
    },
    {
      "type": "rev in pt",
      "affected_provisions": "art.3",
      "affecting": "uksi/1992/1745",
      "affecting_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1992",
      "affecting_provisions": "art.6"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/376"
      ]
    }
  ],
  "changes_made_to": 3,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/781",
    "retrieved_at": "2026-10-29T16:07:19.253464+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."
}