{
  "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1992/article-5",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1992/article-5.json",
  "legislation": "uksi/1992/1745",
  "legislation_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1992",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) Order 1987 shall be amended by omitting the words—\n“Hill Samuel Finance (No. 8) Limited\nHill Samuel Finance (No. 9) Limited\nThe Bank of Nova Scotia”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1987/1224."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1745/article/5",
    "retrieved_at": "2026-10-29T14:18:58.215466+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."
}