{
  "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-16",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-16.json",
  "legislation": "uksi/1982/1236",
  "legislation_title": "The Income Tax (Interest Relief) Regulations 1982",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Information to be provided to the Board",
  "text": "The Board may by notice in writing require any person who is a party to a loan agreement to which section 26 applies, or could in the opinion of the Board apply, to furnish them, within such time (not being less than 14 days) as may be provided by the notice, such information (including copies of any relevant documents or records) as they may reasonably require for the purposes of section 26 or Schedule 7.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1982/1236/regulation/16",
    "retrieved_at": "2026-10-29T18:15:03.298077+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."
}