{
  "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988/introduction",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988/introduction.json",
  "legislation": "uksi/1988/781",
  "legislation_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1988",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 26th April 1988\nThe Treasury, in exercise of the powers conferred on them by section 376(5) of the Income and Corporation Taxes Act 1988, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/781/introduction",
    "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."
}