{
  "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-18",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Application of penalty provisions of the Taxes Management Act 1970",
  "text": "At the end of the second column of the Table in section 98 of the Taxes Management Act 1970 (penalty for failure to furnish information etc) there shall be inserted\n“Regulations 16 and 17 of the Income Tax (Interest Relief) Regulations 1982”.",
  "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/18",
    "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."
}