# The Income Tax (Interest Relief) Regulations 1982, Regulation 1: Citation and Commencement


These Regulations may be cited as the Income Tax (Interest Relief) Regulations 1982, and shall come into operation on 1st October 1982.

---
Source: https://www.legislation.gov.uk/uksi/1982/1236/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.