{
  "legislation": {
    "id": "uksi/1982/1236",
    "title": "The Income Tax (Interest Relief) Regulations 1982",
    "short_title": "Income Tax (Interest Relief) 1982",
    "citation": "S.I. 1982/1236",
    "type": "uksi",
    "date": "1982-08-31",
    "revised": false,
    "unapplied_effects": 20,
    "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982",
    "json_url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982.json"
  },
  "direction": "made_to",
  "with": "uksi/1996/1184",
  "count": 2,
  "effects": [
    {
      "type": "subst. (1995­ 1996 or earlier)",
      "affected": {
        "id": "uksi/1982/1236",
        "title": "The Income Tax (Interest Relief) Regulations 1982",
        "provisions": "reg.8B(3)",
        "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982"
      },
      "affecting": {
        "id": "uksi/1996/1184",
        "title": "The Income Tax (Interest Relief) (Amendment) Regulations 1996",
        "provisions": "reg.4(2)",
        "url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1996"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "subst. (1996­ 1997 or later)",
      "affected": {
        "id": "uksi/1982/1236",
        "title": "The Income Tax (Interest Relief) Regulations 1982",
        "provisions": "reg.8B(3)",
        "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982"
      },
      "affecting": {
        "id": "uksi/1996/1184",
        "title": "The Income Tax (Interest Relief) (Amendment) Regulations 1996",
        "provisions": "reg.3(2)",
        "url": "https://openlegislation.uk/income-tax-interest-relief-amendment-regulations-1996"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}