{
  "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-17",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-17.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/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Inspection of Records",
  "text": "(1) Every person to whom payments of interest are made in respect of which a repayment claim is made by a lender under these Regulations shall, whenever required to do so, make available for inspection by an officer of the Board authorised for that purpose all such books, documents and other records in his possession or under his control containing information relating to:—\n(a) such interest and the terms of the loans (including relevant contracts or deeds) under which such interest is paid or,\n(b) the persons holding such contracts or deeds or paying such interest\nas may reasonably be required for determining whether the amount for which any such claim is made is properly recoverable.\n(2) Where records are maintained by computer the person required to make them available for inspection shall provide the officer making the inspection with all facilities necessary for obtaining information from them.\n(3) (a) Every notice given to it by the borrower under paragraph 7(1)(a) of Schedule 7 shall be preserved by the lender to whom it is given and in such manner as may be approved by the Board, so as to be available for inspection under this Regulation, until two years after the termination of the loan or, if earlier, the date from which the interest ceases to be relevant loan interest;\n(b) a copy of the notice shall on its written request be made available to the Board.",
  "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/17",
    "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."
}