{
  "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982.json",
  "id": "uksi/1982/1236",
  "title": "The Income Tax (Interest Relief) Regulations 1982",
  "short_title": "Income Tax (Interest Relief) 1982",
  "long_title": "These regulations supplement sections 26 and 28 and Schedule 7 to the Finance Act 1982 which provide for a new scheme for giving tax relief on payments of mortgage interest. Form April 1983, or in some cases earlier, a person who pays certain categories of loan interest on which tax relief is due will normally be entitled to deduct and retain out of it a sum equal to income tax at the basic rate and the Inland Revenue will pay to the lender the amount of the deduction made.",
  "citation": "S.I. 1982/1236",
  "type": "uksi",
  "year": "1982",
  "number": "1236",
  "version": "current",
  "date": "1982-08-31",
  "revised": false,
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  "extent": null,
  "unapplied_effects": 20,
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    {
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/introduction",
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      "heading": "Loans which the borrower may bring within the tax deduction scheme",
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      "path": "regulation/4",
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      "heading": "Loans made before tax year 1983–84 which the lender may bring within the tax deduction scheme",
      "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-4",
      "extent": null,
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    },
    {
      "path": "regulation/5",
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      "number": "5",
      "heading": "Commencement of tax deduction scheme before tax year 1983–1984 in certain cases",
      "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-5",
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    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Application of tax deduction scheme to home improvement loans",
      "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-6",
      "extent": null,
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    {
      "path": "regulation/7",
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      "heading": "Application of tax deduction scheme to limited loans",
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      "extent": null,
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      "path": "regulation/8",
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      "heading": "Variation of repayment terms of certain loans",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/9",
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      "number": "9",
      "heading": "Repayment claims by lenders: introductory",
      "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-9",
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    },
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      "heading": "Interim claims in advance",
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    },
    {
      "path": "regulation/11",
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    },
    {
      "path": "regulation/12",
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      "heading": "Interim claims in arrear",
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      "path": "regulation/13",
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    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Lenders' claims: supplementary provisions",
      "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
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      "heading": "Information to be provided to borrowers by lenders",
      "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-15",
      "extent": null,
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    },
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      "path": "regulation/16",
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    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Application of penalty provisions of the Taxes Management Act 1970",
      "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-18",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Borrowers' appeals: supplementary provisions",
      "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-19",
      "extent": null,
      "status": null,
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    },
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      "path": "signature",
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      "heading": "Signature",
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      "extent": null,
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/note",
      "extent": null,
      "status": null,
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    }
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      "language": null,
      "date": "1982-09-14",
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    "retrieved_at": "2026-10-29T18:15:03.298077+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}